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The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan retribusi Tempat Khusus Parkir (TKP) di kawasan Taman Apsari Kota Surabaya berdasarkan teori implementasi kebijakan George Edward III yang meliputi komunikasi, sumber daya, disposisi, dan struktur birokrasi. Penelitian ini menggunakan metode deskriptif kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi dengan melibatkan Dinas Perhubungan Kota Surabaya, juru parkir, dan pengguna jasa parkir. Hasil penelitian menunjukkan bahwa implementasi kebijakan retribusi parkir di kawasan Taman Apsari belum berjalan secara optimal. Pada aspek komunikasi, pemahaman masyarakat terhadap sistem pembayaran non-tunai masih terbatas. Pada aspek sumber daya, keterbatasan pengawasan, sumber daya manusia, dan kendala jaringan masih menjadi hambatan implementasi. Pada aspek disposisi, masih terdapat juru parkir yang lebih mengutamakan pembayaran tunai meskipun sistem pembayaran digital telah diterapkan. Sementara itu, pada aspek struktur birokrasi, koordinasi dan pengawasan antar pelaksana kebijakan masih perlu ditingkatkan. Oleh karena itu, diperlukan penguatan pengawasan, peningkatan kapasitas sumber daya manusia, serta optimalisasi sistem parkir digital guna meningkatkan efektivitas implementasi kebijakan retribusi parkir di Kota Surabaya.

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to examine the implementation of policies regarding the use of the e-Kelurahan feature in the Sangu Palu application in Taipa Village. The study employs George C. Edward III’s policy implementation theory, which consists of four dimensions: communication, resources, disposition, and bureaucratic structure. A qualitative descriptive approach was used, with data collected through observation, in-depth interviews, documentation, and literature review involving nine informants. The findings indicate that the implementation of the e-Kelurahan policy has not yet run optimally. The main obstacle lies in the communication aspect, particularly the lack of direct public socialization regarding the use of the application, resulting in low public understanding and limited utilization of digital services. In addition, training for village officials has not been conducted continuously, as it was only provided during the initial implementation stage. Therefore, periodic retraining is needed to improve technical competence and evaluate service performance. Although the aspects of disposition and bureaucratic structure have generally functioned well, they have not been sufficient to optimize digital service utilization. These findings are consistent with the Electronic-Based Government System (SPBE) evaluation results, which place Palu City in the “sufficient” category, indicating the need for further improvement in digital service implementation.

Artikel ini membahas pentingnya integrasi iman dan ilmu dalam kurikulum pendidikan Kristen di era digital. Dengan pesatnya perkembangan teknologi informasi dan komunikasi, pendidikan Kristen menghadapi tantangan dalam menjaga keseimbangan antara pengajaran nilai-nilai iman dan penerapan ilmu pengetahuan yang relevan dengan kebutuhan zaman. Dalam konteks ini, artikel ini mengeksplorasi berbagai pendekatan untuk mengintegrasikan kedua aspek tersebut, serta tantangan dan peluang yang muncul dalam implementasinya. Pembahasan juga meliputi bagaimana teknologi digital dapat menjadi alat yang efektif dalam mendukung pembelajaran berbasis iman tanpa mengorbankan kualitas akademik. Diharapkan artikel ini dapat memberikan wawasan bagi pendidik, orang tua, dan pengambil kebijakan dalam merancang kurikulum pendidikan Kristen yang responsif terhadap dinamika zaman dan tetap setia pada ajaran Kristiani.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

This study aims to analyze the political advocacy strategies employed by Jakarta Feminists in influencing the policy formulation process related to gender equality issues in Indonesia through various forms of social mobilization, including digital campaigns, public education, and collaboration with other civil society organizations. Jakarta Feminists emerged as a feminist collective actively advocating against policies deemed discriminatory against women and vulnerable groups. This study used a qualitative approach with a literature study method by Bogdan and Taylor as cited by Lexy J. Moleong. Data were obtained through literature studies from scientific journals, news, and social media content analysis. The analysis was conducted using Sidney Tarrow's social movement theory, with indicators of Political Opportunity Structure, Mobilizing Structures, Framing Processes, and Repertoires of Contention. The results show that Jakarta Feminists utilize political momentum, public issues, and digital spaces as strategies to expand support and pressure policymakers. In addition, the use of social media, the production of public knowledge, and collaboration with civil society organizations are forms of mobilization that strengthen the movement's advocacy capacity. Jakarta Feminists also successfully frame issues so that they are easy to understand. Collective action is also Jakarta Feminist's most iconic form of action and a consistent form of public pressure on the government each year. This study concludes that Jakarta Feminist's advocacy strategy demonstrates how feminist-based social movements can leverage political opportunities and mobilization structures to influence the discourse and direction of gender policy in Indonesia.

This study aims to analyze the dynamics of development management in Tulang Bawang Regency, particularly in integrating policy, fiscal capacity, and public participation during the transition to the 2025–2029 Regional Medium-Term Development Plan (RPJMD). The study employed a descriptive qualitative method using data triangulation techniques derived from regional planning documents, financial statistical reports, and sectoral program evaluation results. The findings reveal that Tulang Bawang Regency has achieved significant progress in regional transformation and succeeded in reducing stunting rates through the Bergerak Melayani Warga (BMW) program. However, these achievements have not been supported by strong fiscal independence, while public participation remains largely dominated by a technocratic approach. The study highlights the urgent need for reforms in digitalization-based regional revenue management and stronger substantive community involvement to ensure that future regional development becomes more independent, participatory, sustainable, and inclusive in accordance with local community aspirations. These reforms are expected to strengthen governance effectiveness and improve equitable development outcomes across all regional sectors.

Air quality in the Special Capital Region of Jakarta has shown a concerning decline in recent years, largely due to high emissions from motor vehicles as the main source of pollution in urban areas. The Provincial Government of DKI Jakarta issued Governor Regulation Number 66 of 2020 concerning Exhaust Emission Testing for Motor Vehicles as a public policy instrument aimed at controlling air pollution. This study aims to analyze the implementation of the regulation from a public policy perspective and to identify supporting and inhibiting factors in its execution. The research employs a normative juridical method with statutory and conceptual approaches, supported by qualitative analysis of policy documents and reports on the implementation of emission testing. The results reveal that the implementation of the regulation has not been optimal due to limited emission testing infrastructure, low levels of public awareness and socialization, and inconsistent enforcement of administrative sanctions. Nevertheless, there are opportunities to improve policy effectiveness through strengthened inter-agency coordination, digitalization of monitoring systems, and increased environmental literacy among the public. Therefore, the success of emission control policy implementation is highly dependent on resource support, regulatory consistency, and community awareness, necessitating a comprehensive and continuous multi-stakeholder improvement strategy and stronger commitment.

This article aims to analyze the urgency of criminal law policy reform toward corruption crimes in the digital era and to examine the direction of legal renewal needed in the national legal system. The method used is normative legal research with statutory, conceptual, and library approaches. The results indicate that the development of information technology has transformed corruption patterns from conventional forms into more systematic, concealed, transnational, and electronically facilitated digital corruption. In this context, Indonesian criminal law policy still faces obstacles in the form of disharmony between the Anti-Corruption Law, the Electronic Information and Transactions Law, and Law Number 1 of 2023 concerning the Criminal Code. Criminal law reform is needed through strengthening the criminalization of digital-based corruption, expanding corporate criminal liability, modernizing electronic evidence, and synchronizing law enforcement institutions. In conclusion, criminal law policy reform is an urgent necessity so that corruption eradication can adapt to the challenges of the digital era.

Penelitian ini mengkaji transformasi strategis manajemen risiko finansial melalui penerapan Digital Twins (DT) dengan pendekatan Systematic Literature Review (SLR). DT berevolusi dari sekadar model manufaktur menjadi sistem cerdas yang mampu memprediksi perilaku entitas finansial secara real-time. Hasil kajian menunjukkan bahwa DT mendukung kerangka Prevention, Preparedness, Response, Recovery (PPRR), memperkuat resiliensi rantai pasok, serta meningkatkan efektivitas stress testing perbankan sesuai regulasi Basel III. Selain itu, DT berperan dalam deteksi penipuan, akuntansi karbon, dan simulasi kebijakan makroekonomi. Studi ini menegaskan bahwa DT mampu meningkatkan akurasi prediksi risiko hingga 95% dan mengurangi downtime operasional sebesar 20%. Namun, keterbatasan standar global, integrasi data lintas sistem, serta hambatan regulasi masih menjadi tantangan utama. Agenda riset masa depan diarahkan pada pengembangan interoperabilitas global, integrasi teknologi AI, serta evaluasi ROI jangka panjang untuk memperkuat ketahanan finansial berbasis DT.

This literature study analyzes mobile device restriction policies in schools within the context of IT-based deep learning. The research examines three main dimensions: (1) device restriction policies from child protection and learning quality perspectives, (2) technology's role in supporting deep learning aligned with numeracy literacy in the Merdeka Curriculum, and (3) policy formulation that accommodates IT-based learning needs. Using qualitative library research methodology with content analysis, this study synthesizes findings from Scopus-indexed international journals and SINTA-indexed national journals (2014-2025). Results indicate that device restriction policies significantly improve academic achievement (a 6.4% increase in test scores) and student well-being, particularly for low-performing and disadvantaged students. However, effectiveness depends on pedagogical quality, digital literacy, and infrastructure support. Technology integration through adaptive platforms, gamification, and digital tools effectively supports deep learning and numeracy literacy development. This study recommends balanced policies combining structured restrictions during learning hours with strategic technology integration guided by the TPACK framework, supported by comprehensive digital literacy programs and adequate infrastructure

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

This study aims to analyze Indonesia’s foreign policy in the G20 Bali Leaders’ Declaration of 2022 by mapping national interests to understand the direction and priorities of Indonesian diplomacy amid complex global geopolitical dynamics. Employing a qualitative descriptive-analytical approach and the Rational Choice Theory framework, this research examines how Indonesia, as G20 Presidency, conducted rational calculations between domestic interests and external pressures—particularly regarding the Russia–Ukraine conflict. The findings reveal that Indonesia successfully embedded its national interests into four main dimensions: non-traditional security, strategic economy (energy transition, digitalization, food security), an inclusive global order, and ideological values rooted in the free and active principle. These were effectively integrated into the final declaration. Through an active-inclusive diplomatic strategy including shuttle diplomacy and carefully neutral diplomatic language Indonesia maintained consensus despite deep geopolitical polarization. This demonstrates that Indonesia’s foreign policy during its G20 Presidency was the result of deliberate rational choice, not only addressing global challenges but also reinforcing its role as a credible middle power and bridge-builder. The study contributes theoretically to rationality-based foreign policy analysis and offers practical insights for future Indonesian multilateral diplomacy.

Transformasi digital di sektor jasa keuangan menuntut adanya jaminan keamanan informasi yang tangguh untuk melindungi data strategis dari ancaman siber yang semakin kompleks. PT X, sebagai institusi strategis yang mengelola investasi dan aset publik, menghadapi tantangan dalam menyeimbangkan operasional sistem Enterprise Resource Planning (ERP) dengan kepatuhan terhadap regulasi privasi data. Penelitian ini bertujuan untuk mengevaluasi tingkat kematangan (maturity level) keamanan informasi dan mengidentifikasi celah risiko pada PT X menggunakan instrumen Indeks Keamanan Informasi (KAMI) Versi 5.0 yang diselaraskan dengan standar ISO/IEC 27001:2022. Metodologi penelitian menggunakan pendekatan deskriptif kuantitatif melalui wawancara, observasi dokumen, dan pengisian dashboard assessment yang mencakup tujuh area evaluasi. Berdasarkan evaluasi yang dilakukan pada November 2025, Sistem Elektronik pada PT X diklasifikasikan dalam kategori "Tinggi" dengan skor 21. Hasil akhir evaluasi menunjukkan status "Cukup Baik" dengan rincian tingkat kematangan yang bervariasi: Tata Kelola (III+), Pengelolaan Risiko (III+), Kerangka Kerja (II), Pengelolaan Aset (II), Teknologi (III+), dan Pelindungan Data Pribadi (I+). Temuan penelitian mengungkapkan bahwa meskipun aspek tata kelola dan kontrol teknologi telah terdefinisi dengan baik, terdapat kesenjangan signifikan pada formalisasi dokumentasi kerangka kerja dan kepatuhan terhadap UU PDP yang masih berada pada level awal. Kesimpulannya, prioritas perbaikan strategis harus difokuskan pada penyusunan kebijakan privasi data dan manajemen siklus hidup aset untuk mencapai target kepatuhan yang optimal.

The rapid expansion of the digital economy has significantly accelerated the growth of technology startups while simultaneously increasing market concentration among dominant digital platforms. This condition has intensified the implementation of anti-monopoly policies as a regulatory instrument to maintain fair competition. Amid the ongoing global economic crisis extending into 2025, debates have emerged regarding whether anti-monopoly policies foster or hinder innovation among technology startups. This study aims to examine the impact of anti-monopoly policies on technology startup innovation within the context of the global economic crisis. The research adopts a qualitative approach using a narrative literature review and policy analysis. The data are derived from academic journal articles, scholarly books, and official reports issued by international organizations and competition authorities published within the last five years. The analysis is conducted through a descriptive-analytical method by synthesizing key findings related to anti-monopoly policy, technological innovation, digital market dynamics, and global economic conditions. The findings indicate that anti-monopoly policies can create a more equitable competitive environment for technology startups by limiting market dominance and abusive practices by large firms. However, during periods of global economic crisis, the effectiveness of such policies largely depends on regulatory design, consistency of enforcement, and the state’s capacity to balance competition protection with innovation incentives. Overly restrictive policies may suppress investment and startup growth, whereas adaptive and market-responsive regulations can enhance the resilience of technology startup innovation. This study contributes theoretical and policy insights for developing competition law frameworks that are more responsive to the challenges of the digital economy and global economic uncertainty.

Effective public policy communication is a crucial factor in ensuring public understanding, acceptance, and participation in the process from policy formulation to implementation. In this context, public affairs plays a strategic role as a liaison between policymakers and the public through information management, stakeholder relationship building, and facilitation of ongoing public dialogue. This study aims to analyze the role of public affairs in realizing effective public policy communication and its contribution to increasing public understanding and participation. The research method used is a descriptive qualitative approach with data collection techniques such as in-depth interviews, observation, and documentation of policy communication activities. The results show that public affairs strategies include policy publication, stakeholder engagement, media relations management, and the use of digital communication. However, obstacles remain, such as limited two-way communication and unequal levels of public understanding of policies. This study emphasizes the importance of strengthening participatory communication, information transparency, and innovation in public affairs practices to improve the effectiveness of public policy implementation.

The 21st century is marked by a profound transformation in digital communication. Social media has become a new public space, enabling people to interact, disseminate information, and shape public opinion rapidly and massively. This article analyzes the role of social media in shaping public opinion and its influence on the dynamics of government policy in Indonesia. Through a literature review and case analysis of policies influenced by viral issues on social media, this study finds that social media increases citizen participation and accelerates government responses to public issues. However, the pattern of 'viral-based policy' also carries risks, such as reactive policies, a lack of evidence-based policies, and inequality in representation. To manage this phenomenon, the government needs to develop an inclusive digital communication strategy, establish an early detection system for public sentiment, and uphold the principles of good governance and evidence-based policy. These findings are relevant for academics and policymakers seeking to understand the interaction between social media, public opinion, and government policy in the digital era.

The development of the digital era has brought significant changes to the world of education, including Islamic education, thus requiring educational institutions to adapt their policies and governance in a more modern way without neglecting Islamic values. SMA Al Hijrah Global School, as a globally oriented Islamic school, faces challenges in integrating the use of technology with the principles of Islamic education, both in learning, administration, and character development of students. This study aims to analyze how Islamic education policies are managed in the digital era and to identify the main challenges that arise in digital governance at the school.This research uses a descriptive qualitative approach with a case study design, involving the principal, teachers, administrative staff, and students as informants selected through purposive sampling. Data were collected through interviews, observations, and documentation, and then analyzed using the Miles and Huberman model. The findings show that the school has utilized technology in learning and management; however, it still faces constraints in the form of limited digital competence among teachers, suboptimal infrastructure, and challenges in supervising students’ digital ethics. The implications of this study indicate the need to strengthen Islamic education policies that are more adaptive to digital developments through improving digital literacy, providing adequate infrastructure, and reinforcing digital ethics based on Islamic values so that educational governance can run effectively and in line with the demands of the digital era.