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Nur Aisyah Yusran

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study examines how Nicolás Maduro's anti-neoliberal politics in Venezuela triggered a systematic securitization process by the US from 2014 to 2026. Drawing on Securitization Theory (Buzan et al., 1998) and a Neo-Gramscian perspective (Cox, 1981), this study argues that Maduro's anti-neoliberal policies constitute a counter-hegemonic challenge created by the United States. This threat is framed as a threat to democracy, regional security, and ultimately the narco-state, ultimately leading to the military intervention of January 2026. Economic sanctions failed to pressure the regime, exacerbated the humanitarian crisis, and set a dangerous precedent for the norm of state sovereignty in international law, suggesting that this securitization process proved ineffective. By addressing temporal and conceptual gaps in previous research, this study adds to the Security Studies literature. This study also highlights implications for international law, regional stability in Latin America, and the broader debate on securitization practices in contemporary global politics and US foreign policy strategy and international security governance frameworks debates.  

Fedila Wica Tsabitah; Intan Nuraini

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The practice of money politics remains a serious challenge in the implementation of the 2024 General Election and the 2024 Regional Elections in Indonesia, as it has the potential to undermine the principles of fairness, honesty, and democratic integrity. This study aims to analyze the role of the Election Organizer Ethics Council (DKPP) in adjudicating violations related to money politics, particularly from the ethical perspective of election organizers. The method used is a qualitative approach through literature study of laws, regulations, and DKPP decisions. The findings indicate that DKPP plays a strategic role in maintaining the neutrality and professionalism of election organizers by enforcing the code of ethics, imposing sanctions, and supervising behaviors that may involve or tolerate money politics practices. Although DKPP's authority is limited to the ethical domain and does not extend to criminal law enforcement, its existence remains crucial as a moral guardian within the electoral system. Therefore, synergy between DKPP, law enforcement institutions, and public participation is necessary to minimize money politics and to realize democratic and integrity-based elections.

Risca Dara Mutiara; Cecep Darmawan; Kanigara Hawari

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

People with disabilities still face various barriers in exercising their equal rights, including in accessing public facilities and tourism sites. This study aims to analyze the factors that support and hinder the implementation of Cimahi City Regulation No. 20 of 2018 on the Protection and Fulfillment of the Rights of Persons with Disabilities, particularly at tourist attractions in Cimahi City. The approach used is qualitative, employing a case study method to explore the phenomenon of policy implementation in depth using various data sources. The research findings indicate that supporting factors include strong legal legitimacy, the local government’s political commitment, coordination across Local Government Agencies (LGAs), the use of social media for outreach, and the involvement of the disability community in the planning process. Meanwhile, inhibiting factors include budget constraints, suboptimal accessibility facilities, a weak database system for disability needs, uneven public outreach, low empathy among tourism managers, and weak enforcement of sanctions. This study implies the need for strengthened oversight, optimization of resources, massive legal education, and a shift in mindset to achieve substantive inclusivity.

Narita Damayanti; Herdiansyah Hamzah; Agustina Wati

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

State officials implicated in corruption cases in Indonesia generally do not resign because there is no legal regulation that explicitly requires it. This study aims to analyze the ethics of government as the basis for the obligation to resign for state officials implicated in corruption cases and examine the form of legal regulation. The method used is normative legal research with a statutory, conceptual, and comparative approach. The results of the study indicate two things. First, the ethics of government is positioned as a legal principle derived from Pancasila and is worthy of being used as a basis for the obligation to resign because it contains the values ​​of honesty, integrity, accountability, and responsibility as moral prerequisites for public office. However, it does not yet have coercive power because it has not been transformed into a positive legal norm with sanctions. Second, existing legal regulations do not explicitly require resignation, so normativeization is needed in the law that covers all state officials with triggers starting from indications of corruption, strict sanctions, and guarantees of restoration of good name for those proven innocent.

Lizy Marchelina Butarbutar; Nur Wulan Ramadhani

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

The pollution of the Ciliwung River caused by urban and commercial activities has become an increasingly critical environmental issue, reflecting the weak effectiveness of environmental law enforcement in urban areas. This condition is evident in the area surrounding Seasons City Mall, where ecological pressure resulting from domestic waste and commercial activities has contributed to the deterioration of river water quality. This study aims to analyze the implementation of environmental law enforcement, identify the obstacles to controlling pollution in the Ciliwung River, and formulate strategies for optimizing sustainable environmental protection. The research employs a qualitative approach using normative juridical and empirical methods through observation, interviews, documentation, and literature review. The findings reveal that environmental law enforcement has been implemented through administrative supervision and waste control mechanisms; however, its effectiveness remains limited due to weak inter-agency coordination, inadequate monitoring capacity, low compliance among business actors, and limited public participation. This study concludes that strengthening integrated supervision, enforcing consistent legal sanctions, and enhancing collaboration among government institutions, business sectors, and communities are essential to achieving sustainable pollution control and environmental protection of the Ciliwung River.

Adelia Inggrid Putri Maharani; Sinta Novratilova; Rina Wulandari; Dwi Rena Aulia; Azalia Tjandra Dewi +1 more

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Data security in Electronic Medical Records (EMR) is a crucial issue in health information governance in Indonesia. This study evaluates the compliance of health facility information security systems with Ministry of Health Regulation (PERMENKES) No. 24 of 2022 and Personal Data Protection Law (UU PDP) No. 27 of 2022, and analyzes the impact of non-compliance on service quality and patient trust. The method employed is a systematic narrative literature review on the Google Scholar database (2023–2026) using the keywords "data security and privacy," "electronic medical records," and "CIA Triad," focusing on the implementation of Confidentiality, Integrity, and Availability. The four healthcare facilities examined have implemented controls such as role-based access control, Electronic Signatures (TTE), Virtual Private Networks (VPN), data encryption, and SSL/TLS protocols in accordance with PERMENKES provisions and Article 35 of the UU PDP. However, the effectiveness of implementation is hindered by weak authentication due to the use of simple passwords and excessively long auto-logout durations, the absence of comprehensive written standard operating procedures (SOPs), low staff compliance with security protocols, and minimal patient awareness regarding personal data protection rights. These weaknesses heighten the risk of patient data breaches as well as potential administrative sanctions and fines, and carry negative implications for service quality and public trust. Recommendations include strengthening internal security policies, developing written SOPs, providing continuous training for healthcare workers, implementing stronger authentication mechanisms (e.g., multi-factor authentication/MFA), and conducting patient awareness programs to ensure regulatory compliance and maintain public confidence.

Laurensius Ryan Prasetia Tungary S

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This research analyzes the interconnection between energy geopolitics and global security through the case study of Venezuela, the country with the world's largest proven oil reserves. The background highlights that energy has become a strategic commodity driving geopolitical tensions in the international system. The objective is to answer three fundamental questions: why energy is critically needed, how the distribution of the world's oil reserves creates strategic inequality, and how the Venezuela case illustrates resource grabbing mechanisms. The method used is qualitative with a single case study approach, employing neorealism and dependency theory as analytical frameworks, with data sourced from official reports of international organizations (OPEC, IEA, IMF, EIA), news media, and academic literature. The findings reveal that the United States' escalating pressure on Venezuela from economic sanctions, maritime blockades, to military threats reflects a systematic pattern of resource imperialism disguised as counter-narcotics efforts. The impact on Venezuela includes GDP contraction of 4 percent, hyperinflation exceeding 530 percent, and 8 million people displaced. The implications underscore that the current global energy order remains dominated by zero-sum logic, requiring reform of international energy governance to be more just and sustainable.

Kadek Purbhawadi; I Nengah Suastika; Dewa Gede Herman Yudiawan

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the reform of criminal law regarding acts of abuse of power within the Indonesian legal system. Abuse of power committed by public officials constitutes a serious violation of the rule of law and the principle of equality before the law because it can harm society and weaken public trust in the government. The old Criminal Code inherited from the colonial era was considered incapable of providing an optimal deterrent effect against perpetrators of abuse of authority. Therefore, the enactment of Law Number 1 of 2023 concerning the New Criminal Code became an important step in the reform of criminal law in Indonesia. This study aims to analyze criminal law reform policies in overcoming abuse of power and the effectiveness of their implementation in law enforcement. The results show that the new Criminal Code expands regulations regarding abuse of authority with stricter criminal sanctions and additional penalties in the form of revocation of office rights. However, its implementation still faces challenges such as political intervention, low integrity of law enforcement officials, and the potential overlap with the Corruption Eradication Law. Therefore, the success of criminal law reform requires the support of legal substance, legal structure, and legal culture that work in harmony.

Musa Efraim Umbu Togola; Wiliam Djani; Ardy Y. Pandie; Adriana R. Fallo

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

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Karenina Fernandya

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Marriage is one of the fundamental institutions in Indonesian law, regulated through Law Number 1 of 1974 concerning Marriage as subsequently amended by Law Number 16 of 2019. The practice of polygamy in Indonesia is not absolutely prohibited, yet it is subject to strict requirements, including obtaining prior permission from the Religious Court and consent from the existing wife or wives. The absence of such permission constitutes a serious violation of marital law. This study examines the juridical review of polygamy without permission under Indonesian marriage law, focusing on the high-profile case of Ahmad Dhani and Maia Estianty. Using a normative legal research method with a statutory and case study approach, this paper analyzes the legal basis of polygamy regulation, the legal consequences of unauthorized polygamy, and the legal remedies available to aggrieved parties. The findings indicate that Ahmad Dhani's marriage to Mulan Jameela without obtaining permission from the Religious Court and without the consent of his first wife, Maia Estianty, constituted an unlawful act under Indonesian marriage law. Such unauthorized polygamy renders the second marriage legally defective and potentially voidable. Furthermore, the aggrieved wife has the legal right to file for divorce and claim compensation under applicable civil law provisions. This study also reveals systemic weaknesses in the enforcement of polygamy regulations in Indonesia, particularly the lack of effective sanctions against violators. Recommendations are directed at legislative reform to strengthen existing provisions and enhance judicial oversight of polygamous marriages in Indonesia.

Natasya Bethari; Siti Rahima; Annisa Fatia Rizki; Nurul Kamaly; Reza Fahlevi

Jurnal Pendidikan dan Kewarganegara Indonesia 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Unemployment remains a serious challenge in Aceh, with an Open Unemployment Rate (OUR) of 8.24% (2025) in Lhokseumawe City and 6.54% (2025) in Banda Aceh City. This study compares the implementation and effectiveness of unemployment alleviation policies in the two cities using Van Meter and Van Horn's policy implementation framework with four effectiveness indicators: training absorption, job placement rate, corporate compliance, and community participation. A descriptive qualitative method with a literature study approach was employed, utilizing secondary data from journals, theses, and official documents. The findings show that Banda Aceh focuses on competency-based training through the Job Training Center (BLK) with certification and third-party partnerships. Lhokseumawe prioritizes Qanun Number 1 of 2020 on local labor priority (minimum 40%). Based on the indicators, Banda Aceh is more effective (55% of graduates employed) compared to Lhokseumawe, where local labor priority implementation is weak due to the absence of sanctions and non-existent coordination with PT. PAG. The novelty of this study lies in its systematic comparison of two Acehnese cities using a policy implementation model that integrates demographic bonus and local context. Specific recommendations: Banda Aceh needs to expand BLK capacity, extend training duration (9–12 months with internships), and mandate graduate absorption reports. Lhokseumawe needs to revise the qanun by adding administrative sanctions, recruit permanent instructors, establish a tripartite supervisory team, and establish an energy-sector BLK in the Arun area in collaboration with PT PAG.

Subrata, Tedy; Salmah, Salmah; Markuat, Markuat; Yanti Kirana; Pitrotussaadah , Pitrotussaadah

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Criminal law socialization is a crucial form of community empowerment in building awareness, compliance, and legal order in the social environment. This activity is motivated by the limited understanding among some members of the public regarding what constitutes a crime, the potential legal consequences, and the appropriate steps to take when facing legal issues. This lack of legal literacy can leave people vulnerable to committing violations, becoming victims of crime, or resolving conflicts in ways that are inconsistent with legal provisions. Therefore, this socialization activity aims to provide a basic understanding of criminal law, raise public awareness of the importance of obeying the law, and encourage active community participation in creating a safe, orderly, and just environment. The activity is implemented through counseling, interactive discussions, questions and answers, and the presentation of simple case studies relevant to everyday life. The material presented includes the definition of criminal law, types of crimes frequently occurring in society, legal sanctions, the rights and obligations of citizens, and the role of the community in preventing legal violations. Through a communicative and participatory approach, it is hoped that the community will more easily understand the material and be able to connect it to real-world problems in their environment. The expected outcomes of this activity are increased public understanding of criminal law, increased awareness to avoid unlawful acts, and increased public courage to report criminal acts to the authorities. Thus, criminal law socialization serves not only as an educational activity but also as a community empowerment strategy in building a legal culture. This activity is expected to encourage the formation of a legally aware, responsible community that plays an active role in creating a law-abiding environment.

Alifvia Nur Aini; Mokhamad Choirul Hudha

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

Islamic education emphasizes the formation of disciplined character, which can be developed through habituation from an early age. This study aims to describe the process of forming students’ disciplined character through daily worship habituation at Madrasah Ibtidaiyah Guppi Pagerlor 2. The school was selected due to its relatively small number of students and its structured and intensive worship programs. This study employed a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The findings indicate that the consistent and routine practice of daily worship contributes to the development of students’ discipline, particularly in terms of punctuality, compliance with rules, and responsibility. A structured guidance system, the role of teachers as educators, and the implementation of rewards and educational sanctions were identified as the main supporting factors. However, limitations in facilities and lack of family support remain challenges. Therefore, daily worship habituation plays a significant role in fostering students’ disciplined character and strengthening character education in the madrasah.

Gina Sonia Kafiar; Ni Komang Irma Adi Sukmaningsih

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

Copyright is a key pillar of the Intellectual Property Rights system, providing legal protection for creative works in the arts sector, particularly musical works. Within the copyright framework, the most crucial aspect is economic rights, namely the exclusive right of creators to derive financial benefit from any use of their works. However, the reality on the ground demonstrates the rampant use of songs for commercial purposes without proper authorization, which directly harms creators. This article analyzes economic rights violations in the context of commercial use, using the case study of the song "Akad" by Payung Teduh as a case study. This research uses normative legal methods through a statutory and legal conceptual approach. The research findings indicate that the exploitation of songs for material gain without the explicit consent of the rights holder constitutes a clear violation of Law Number 28 of 2014 concerning Copyright. Such violations carry serious legal consequences, including civil liability in the form of compensation payments and criminal sanctions. Therefore, synergy between firm law enforcement and increased collective public awareness is necessary. These efforts are vital to guaranteeing the protection of creators' economic rights while creating a healthy, fair, and sustainable creative industry ecosystem in Indonesia for all arts stakeholders.

Oni Haru Halamat; Dedy R. Ch. Manafe; Sigit Prabowo Soinbait

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

The Indonesian National Army as a member of the Indonesian National Guard is at the forefront of Indonesia in the eyes of the public as an example and role model in discipline, ethics, and compliance with the law. However, in the reality of daily life, there are still TNI soldiers who commit traffic violations, such as driving a vehicle without having a Driver's License (SIM). This research includes empirical juridical research, or called field research, which examines the applicable legal provisions and compares them with the reality that occurs in society. The research method used was in the form of interviews with five relevant sources, then the data was analyzed descriptive-qualitatively to provide a comprehensive understanding. The results of the study showed that (1) law enforcement against TNI soldiers who committed traffic violations without a driver's license was checked according to the procedure of the rapid inspection event; no long inspection minutes are required, it is enough to use the minutes of traffic violations and road transportation or tickets from the military police; (2) Sanctions applied for minor traffic violations in the form of administrative disciplinary sanctions, including criminal prosecution of fines paid to military authorities and deposited into the state treasury. This reflects the balance between legal compliance and internal discipline of the TNI, as well as efforts to develop soldiers so that they remain an example for the community.

Damun Damun; Khalimi Khalimi

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

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.

Diana Lianti; Siti Kotijah; Rahmawati Al Hidayah

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

General elections constitute a fundamental pillar of Indonesia’s democratic system, functioning as a mechanism for the exercise of popular sovereignty and the protection of citizens’ voting rights. During the 2024 Regional People’s Representative Council (DPRD) election in Tarakan City, the Badan Pengawas Pemilu Kota Tarakan recorded twelve reports of alleged administrative violations throughout the electoral stages, including during the national vote recapitulation process. Of these reports, three allegations were proven, involving violations related to the Additional Voter List, the Special Voter List, and the eligibility requirements of candidates running for the Tarakan City DPRD in 2024. Essentially, election law enforcement serves as a safeguard to ensure fairness, legal certainty, and the protection of citizens’ constitutional right to vote. This study aims to examine the implementation of legal enforcement mechanisms against administrative violations in the 2024 Tarakan City DPRD election. A socio-legal research approach was employed to analyze both normative regulations and their practical application. Referring to Peraturan Bawaslu Nomor 8 Tahun 2022 concerning the Settlement of Administrative Violations of General Elections, the findings indicate that the Tarakan City Bawaslu holds authority in adjudicating and imposing sanctions on proven violations. As a result, one candidate, Erick Hendrawan Septian Putra, was disqualified from Electoral District 1. Furthermore, sanctions were imposed on the chairpersons and members of Polling Station 88 in Karang Anyar and Polling Station 2 in Pamusian for failing to carry out their duties as voting organizing groups in the election and subsequent processes.

Adnan, Idul; Zulharman, Zulharman; Hakim, Lukman; Sujudi, Muhammad

Journal of Law and Administrative Science (JLAS) 2026 Universitas Teknologi Surabaya

Overcrowding or excess capacity in correctional institutions is a serious problem in the criminal justice system in Indonesia. One alternative that could be a solution is the application of social work punishment. Social work punishment offers a more humane approach and does not burden correctional institutions. Aim. This study aims to examine the policy of social work sanctions in Indonesia as an alternative sentencing approach and its potential as a solution to address the issues of overcrowding in correctional institutions. It explores the feasibility and effectiveness of implementing social work penalties within Indonesia’s legal framework, specifically in mitigating prison overcrowding and improving rehabilitation outcomes for offenders. Methods. The research employs a normative juridical approach by analyzing laws, regulations, and relevant literature related to criminal sanctions in Indonesia. In addition, qualitative data is gathered through interviews with legal practitioners, corrections officers, and policymakers to understand the perspectives and readiness of the criminal justice system to implement social work penalties. Comparative analysis with international practices is also included to evaluate the adaptability and potential challenges in Indonesia. Results. Findings reveal that social work penalties can serve as an effective alternative to custodial sentences for non-violent offenders, reducing the burden on correctional facilities. Implementation challenges include the need for regulatory support, coordination among institutions, and public awareness. Nevertheless, social work sanctions show promise in promoting rehabilitative justice, lowering recidivism, and creating a more balanced criminal justice system in Indonesia.

Firsi Nurhasanah; Sabrina Naila Malihah; Vania Therecia Situmorang

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The practice of adulterating RON 92 (Pertamax) fuel has the potential to violate consumer rights and is contrary to applicable laws and regulations. The practice of mixing lower-quality fuel and then marketing it as RON 92 results in material and immaterial losses for users, including reduced vehicle performance and a loss of trust in business operators. This research aims to analyze the legal protections available to consumers regarding the practice of adulterating fuel based on Law Number 8 of 1999 concerning Consumer Protection and related provisions in Law Number 22 of 2001 concerning Oil and Gas. The research method used is normative legal research with a library research approach, through analysis of relevant laws and regulations, scientific literature, and secondary legal sources. The results indicate that the practice of adulterating fuel violates consumers' rights to comfort, security, safety, and accurate information as stipulated in Article 4 of the Consumer Protection Law, and violates the obligations of business actors as stipulated in Articles 7 and 8 of the Consumer Protection Law. Business actors can be held accountable for civil damages, dispute resolution through the Consumer Dispute Resolution Agency (BPSK), or subject to administrative and criminal sanctions in accordance with the Oil and Gas Law. Therefore, legal protection for consumers in cases of fuel adulteration requires an interconnectedness between effective government oversight, firm law enforcement, business actor accountability, and increased consumer legal awareness to ensure legal certainty and fairness in trade activities.

Okia Agati Br Ginting; Grace Eklysya Br Sitepu; Lorita Tarigan; Shinta Klara Br Tarigan; Rohani Br Sihotang

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

Taxes are a primary source of state revenue and play a crucial role in supporting national development. However, increasing tax revenue still faces several challenges, particularly the lack of public awareness in fulfilling tax obligations. This study aims to examine the role of public awareness in improving taxpayer compliance and its impact on state revenue. The approach used in this research is qualitative, reviewing literature from various previous studies. Research findings indicate that tax awareness, understanding, and knowledge have a positive impact on taxpayer compliance. Other economic factors such as inflation, population, and economic growth also play a role in influencing tax revenue. However, external factors such as socialization and tax sanctions show inconsistent results. Consequently, increasing public awareness through tax education is a key strategy for sustainably improving the country's performance. In addition, transparent tax management and effective government communication are important factors in strengthening public trust and encouraging voluntary taxpayer compliance. Therefore, collaboration between the government and society is needed to create a sustainable and effective taxation system that supports national economic growth.