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A crucial issue currently facing the Church is its stance on building good and harmonious relationships with all other belief systems within its own community. Although dogmatically the Church explicitly expresses its openness to all religious practices and piety lived out by the faithful according to their traditional beliefs, the Church remains cautious so that in building relationships through dialogue, the traditions of the Church are not lost. This paper aims to highlight the relationship between the Catholic faith and the traditional belief system of the Manggarai people in light of the dogmatic constitution Nostra Aetate. Nostra Aetate is one of the key documents resulting from the Second Vatican Council that addresses the current reality of religious diversity. Through this document, the Church seeks to declare its commitment to reflecting on the fact that all humanity shares a single origin and a single ultimate goal: God Himself. The beliefs or religious system of the Manggarai people is implicitly monotheistic, namely Mori Jari dedek Ema pu’un kuasa. On this basis, the Church sees that the same concept exists in Catholic doctrine. In this study, the author uses qualitative research with a text analysis approach. Text analysis is a methodology in qualitative research that aims to interpret and analyze texts based on their context.

Penelitian ini mengkaji makna kematian dan kehidupan kekal dalam iman Katolik berdasarkan perspektif teologi eskatologi dan Kristologi sesuai dengan ajaran dogma Gereja Katolik. Tujuan penelitian adalah menjelaskan pemahaman kematian menurut ajaran resmi Gereja Katolik, sebagaimana tertuang dalam Katekismus Gereja Katolik, dokumen Konsili Vatikan II, dan ensiklik kepausan, serta relevansinya bagi kehidupan pastoral umat pada masa kini. Metode yang digunakan adalah kajian pustaka yang bersifat teologis-normatif dengan sumber utama Kitab Suci, dokumen Magisterium, dan literatur teologi yang relevan. Hasil penelitian menunjukkan bahwa dalam iman Katolik, kematian dipahami sebagai peralihan menuju kehidupan kekal bersama Allah, bukan akhir dari eksistensi manusia. Wafat dan kebangkitan Yesus Kristus menjadi fondasi dogmatis harapan keselamatan umat beriman. Ajaran tentang pengadilan khusus, api penyucian, surga, dan neraka merupakan bagian integral dari iman Katolik yang memiliki implikasi pastoral yang kuat: memberikan penguatan iman, harapan, dan penghiburan bagi umat dalam menghadapi penderitaan dan kematian. Simpulan penelitian menegaskan bahwa pemahaman teologis yang benar tentang kematian dan kehidupan kekal perlu terus diwartakan agar umat mampu menghayati hidup dalam iman, harapan, dan kasih.

This study aims to analyze the role of assessment in decision-making within guidance and counseling services. Assessment plays a crucial role in providing accurate, objective, and comprehensive data regarding students’ characteristics, needs, and problems. This research employs a qualitative approach using a literature review method by analyzing 25 relevant scholarly sources related to assessment, measurement, and counseling services. The findings indicate that measurement serves as the fundamental basis of assessment, which involves systematic processes to obtain quantitative data. The quality of assessment results is highly influenced by the reliability and validity of the instruments used. Reliable instruments ensure consistency, while valid instruments ensure accuracy in measuring intended variables. Furthermore, assessment functions as a basis for diagnosis, planning, implementation, and evaluation of guidance and counseling services. The study also reveals that the application of assessment in schools is not yet optimal due to several factors, including limited counselor competence and lack of effective use of instruments. In addition, the integration of technology and the use of both test and non-test instruments have been shown to improve the accuracy and effectiveness of assessment. In conclusion, systematic and well-implemented assessment significantly enhances the quality of decision-making in guidance and counseling services. Therefore, improving counselors’ competencies and optimizing the use of assessment instruments are essential to support more effective counseling practices

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

This study discusses the dialogue between Christian faith and Karl Marx’s atheism as well as its relevance to the lives of contemporary Christians. The rise of atheism in modern society is closely related to secularization, scientific progress, social inequality, and criticism of religious institutions that are considered unable to answer humanitarian problems. Karl Marx viewed religion as an ideological instrument that often legitimized oppression and alienated humans from their true existence. Through his famous statement that “religion is the opium of the people,” Marx criticized forms of religiosity that merely comfort human suffering without striving for social liberation. This research employs a qualitative method with a literature review approach by examining various philosophical, theological, and social sources related to Marx’s atheism and the Catholic Church’s teachings. The findings reveal that Marx’s criticism of religion should not merely be understood as a rejection of God, but also as a moral challenge for the Church to continuously renew itself in carrying out its mission amid social realities. In response, the Catholic Church, especially through the teachings of the Second Vatican Council, views atheism not only as a doctrinal challenge but also as an opportunity for dialogue and self-reflection. The study concludes that authentic Christian faith is not an escape from worldly realities but a spiritual force that encourages believers to uphold justice, solidarity, and human dignity. Therefore, Marx’s criticism can become a reflective instrument for Christians to embody a more contextual, humanistic, and socially engaged faith in the modern world.

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

This theological research explores Mary’s essential role in the narrative of salvation and her deep connection with the Church, as outlined in key Catholic documents like Lumen Gentium and Redemptoris Mater. Using a qualitative approach that combines descriptive and analytical methods, the study reviews Church teachings, Scripture, and theological literature. It highlights Mary’s pivotal status as Mother of God (Theotokos) a title affirmed by the Council of Ephesus in 431 CE, which underscores both Christ’s divinity and Mary’s unique participation in God’s redemptive plan. The study traces the theological roots of this title through biblical texts, portraying Mary as the chosen vessel through whom the Word became incarnate. It examines how Old Testament prophecies about Mary are fulfilled in New Testament events, especially in the Annunciation and Elizabeth’s greeting of Mary as “the mother of my Lord.” The research also delves into Mary’s bond with the Church, focusing on her recognition as Mother of the Church by Pope Paul VI during the Second Vatican Council. Mary is presented as the ideal disciple, embodying unwavering faith, obedience, and humility in her acceptance of God’s will. Her presence at key moments, from the Incarnation to Pentecost, positions her as both a member and a model of the Church. Ultimately, the study concludes that Mary’s unity with the Church is reflected in her dual role as Mother of Christ and spiritual mother to all believers, offering a profound example of Christian virtues and guiding the faithful in their collective journey toward salvation.

This study aims to examine how faith rooted in the family has implications for children's character education. The family is the first and foremost environment in human life, where children begin to learn about life values, including faith, morals, and responsibility. In Christian families, parents play a crucial role in instilling and fostering faith through living examples, praying together, and participating in Church life. This study employed a qualitative research method with a descriptive approach. The analysis was conducted by reviewing various scientific sources and Church documents relevant to the research theme, such as Familiaris Consortio and Amoris Laetitia, which emphasize the role of the family as a "domestic Church." The documents of the Second Vatican Council, as well as relevant journals and books, were also used. The results of the study indicate that faith that lives and grows within the family has a significant influence on the formation of children's character. The values ​​of faith taught within the family, such as love, honesty, responsibility, and concern for others, form an important foundation for developing good character. Through consistent faith education within the family, children can grow into individuals with faith, morals, and the ability to live responsibly in society.

Faith is often understood as a personal and spiritual relationship with God; however, in Catholic theology, faith also possesses an inherent social and political dimension. This study examines the relationship between Christian faith and citizenship through a theological reflection on the political participation of Catholics in Indonesia. The research aims to demonstrate that faith and political engagement are not separate spheres but mutually enriching dimensions of the Christian vocation to promote justice, solidarity, and the common good. Employing a qualitative method with a literature review approach, this study analyzes biblical foundations, the teachings of the Second Vatican Council, and the Church’s social doctrine, alongside contemporary discussions on political participation. The findings indicate that political participation can be understood as a concrete expression of faith and moral responsibility, particularly through civic engagement, political education, advocacy, and social involvement. Nevertheless, many Catholics remain passive due to negative perceptions of politics, corruption, and a lack of political formation. The study also highlights the importance of maintaining the Church’s moral autonomy while encouraging lay participation in practical politics. In the Indonesian context, the principle “100% Catholic, 100% Indonesian” reflects an integrated identity in which religious commitment strengthens civic responsibility. Ultimately, this research affirms that authentic faith necessarily leads to active citizenship, where Catholics contribute prophetically and ethically to the transformation of society and the realization of the common good.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

This study examines the Ka’Bawakng dance as a cultural–religious expression of the Dayak Kanayatn community that has undergone a deepening of meaning through inculturation within Catholic liturgy. Originating in the Baliatn ritual, Ka’Bawakng dance initially functioned as a medium of healing and cosmological communication that affirmed the interconnectedness of human beings, nature, and Jubata. In its encounter with the Catholic faith, the dance was incorporated into the Eucharistic celebration as an offertory dance through symbolic reinterpretation grounded in the principles of inculturation articulated by the Second Vatican Council. This research employs a hermeneutical approach using participant observation, in-depth interviews, and documentary study, analyzed through thematic analysis. The findings indicate that Ka’Bawakng dance is not treated as a merely decorative liturgical element, but is understood as a language of prayer engaging the body, cultural memory, and the spirituality of the faithful. This integration deepens liturgical participation, strengthens the religious–cultural identity of the Dayak Kanayatn community, and creates a constructive space for dialogue between ancestral traditions and Christian faith. Nevertheless, sustaining the inculturation of Ka’Bawakng dance requires ongoing pastoral accompaniment to ensure fidelity to Church liturgical norms while respecting local cultural values.

This article examines the theological thought of Saint Cyprian of Carthage, one of the third-century Church Fathers, within the context of the Church’s situation in his time, which was marked by profound struggles of faith, particularly the experience of persecution. The focus of the discussion is directed toward the historical and pastoral conditions that shaped Cyprian’s views on the unity of the Church, episcopal authority, and the validity of the sacrament of baptism. Accordingly, this article raises several key questions: What historical background formed Cyprian’s thinking on these three concepts? What were the central ideas he developed regarding ecclesial unity, episcopal authority, and baptism? And how are his ideas relevant to the Church’s teaching, especially in light of the Second Vatican Council? Using a historical and hermeneutical approach, this article traces Cyprian’s life background as well as his pastoral-theological responses to the concrete situations faced by Christians in his time. In the context of the post-persecution crisis, Cyprian played a significant role in addressing internal divisions within the Church, particularly debates concerning the readmission of the lapsi (those who had apostatized). From these struggles, it becomes evident how Cyprian firmly articulated the role of bishops as successors of the apostles and emphasized the sacrament of baptism as the legitimate gateway into ecclesial communion. Based on the historical background of Cyprian’s thought and these three central themes, the article then examines the contribution of Cyprian’s theology to the teachings of the Church as formulated in the Second Vatican Council. Thus, Cyprian’s thought is understood not only as a foundation of early ecclesiology, but also as a living source of faith reflection that remains relevant for the contemporary Church in responding to the dynamics and challenges of the modern age Keywords: Cyprian of Carthage, ecclesiology, unity of the Church, episcopal authority, sacrament of baptism, Second Vatican Council.

Pratama clinics, as first-level healthcare facilities, play a crucial role in providing healthcare services to the community and are also subject to tax obligations for their business activities. However, many clinics still lack a thorough understanding of Value Added Tax (VAT) and Income Tax (PPh) provisions for their transactions, particularly regarding the tax treatment of medical services, drug sales, and tax withholding and reporting obligations. This Community Service activity aims to improve Harapan Jaya Pratama Clinic's tax understanding and compliance through outreach and mentoring on VAT and PPh for clinic transactions. The implementation method includes outreach on relevant tax regulations, training in tax accounting-based transaction recording, and mentoring in identifying taxable objects, calculating, depositing, and reporting VAT and PPh in accordance with applicable regulations. The expected outcomes of this activity are increased tax literacy and awareness among clinic managers, more orderly transaction recording, and increased compliance of Harapan Jaya Pratama Clinic in fulfilling its tax obligations. This activity is expected to support better and more sustainable clinic financial governance.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

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

This research examines the implementation of tax planning for Value Added Tax (VAT) at the XYZ Accounting Firm (KJA) to enhance tax efficiency. In Indonesia, the self-assessment tax system requires taxpayers to calculate and report their own taxes, prompting businesses to seek strategies to minimize tax burdens and maximize profits. VAT, as a consumption-based tax, represents a significant source of government revenue. KJA XYZ supports its clients in VAT planning through measures such as utilizing automated Excel tools and providing education on tax regulations. Despite these efforts, challenges such as invoice data discrepancies have been identified. To address these issues, it is recommended that KJA XYZ further develop its automation systems and enhance communication with clients. The findings of this study indicate that effective VAT planning contributes positively to clients’ tax efficiency.

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

Penelitian ini bertujuan untuk memberikan pemahaman mendalam mengenai Konsili Trente (1545–1563) sebagai respons resmi Gereja Katolik terhadap tantangan Reformasi Protestan, sekaligus sebagai tonggak pembaruan internal Gereja. Masalah yang diangkat dalam studi ini adalah ketegangan teologis dan historis antara tuntutan pembaruan dari dalam Gereja serta kritik keras yang dilancarkan oleh para reformator Protestan terkait Kitab Suci, sakramen, dan otoritas Gereja. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur melalui analisis data sekunder dari dokumen konsili, literatur teologi, serta penelitian historis sebelumnya. Kebaruan dari penelitian ini terletak pada penegasan peran Konsili Trente bukan hanya sebagai instrumen “kontra” terhadap Reformasi, melainkan juga sebagai wadah refleksi teologis yang menghasilkan reformasi internal mendalam dalam bidang liturgi, sakramentologi, formasi imam, dan disiplin gereja. Hasil penelitian menunjukkan bahwa Konsili Trente berhasil mengokohkan identitas Katolik melalui penegasan ajaran iman sekaligus memperbarui praksis pastoral, yang pada akhirnya menjadi landasan teologi dan kehidupan Gereja Katolik hingga Konsili Vatikan II. Oleh karena itu, studi ini menekankan pentingnya melihat Konsili Trente secara seimbang: sebagai benteng iman sekaligus sumber pembaruan yang relevan bagi dinamika Gereja sepanjang sejarah.

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.