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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.

The use of hermeneutics in Qur'anic studies has long generated debate among Muslim scholars. Some view hermeneutics as a methodological tool that can bridge the historical distance between the revealed text and contemporary life, whereas others regard it as an epistemological threat that may weaken the authority of the Qur'an. This article aims to analyze the arguments of both proponents and critics and to identify possible areas of convergence. Using a descriptive-analytical approach and library research, this study examines relevant works by scholars who support and oppose the application of hermeneutics in Qur'anic interpretation. The findings show that proponents, such as Fazlur Rahman, Nasr Hamid Abu Zayd, and Mohammed Arkoun, argue that hermeneutics can enrich interpretive methods and help contextualize meaning. Conversely, critics, such as Adian Husaini and scholars who emphasize the authority of established tafsir traditions, argue that hermeneutics emerged from the problems of Biblical interpretation and therefore cannot be applied directly to the Qur'an, which is believed to retain its authenticity. The study concludes that the debate stems from different theological assumptions about text, revelation, and interpretation. It recommends the selective adaptation of hermeneutics as a supporting analytical tool, not as a replacement for the science of tafsir.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

The rapid development of digital technology has transformed the dissemination and consumption of religious information among Muslim communities. Alongside these advancements, the spread of Inkār al-Sunnah ideology through digital platforms has become a significant challenge to the integrity of Islamic religious understanding, particularly among younger generations who are frequently exposed to unverified religious content. This phenomenon has the potential to weaken the authority of the Sunnah as a primary source of Islamic teachings alongside the Qur'an. This study aims to examine Islamic education strategies in countering the spread of Inkār al-Sunnah in the digital era, focusing on strengthening hadith literacy, enhancing the role of Islamic Education teachers, utilizing digital media, and developing religious moderation education. The research employs a qualitative approach through library research and content analysis of relevant academic literature. The findings indicate that the challenge of Inkār al-Sunnah affects three dimensions of Islamic education: curricular, pedagogical, and socio-digital. In response, a multidimensional strategy is required, including strengthening Islamic epistemology, improving hadith literacy, contextualising learning through the living hadith approach, reformulating hadith curricula, optimizing educational digital media, enhancing teacher competencies, strengthening Islamic educational institutions, fostering family-school collaboration, and promoting religious moderation education. The study concludes that adaptive and integrative Islamic education, grounded in the Qur'an and Sunnah, plays a crucial role in developing a generation of Muslims who are critical, knowledgeable, digitally literate, and moderate in responding to contemporary religious challenges in the digital age.

Human rights are fundamental rights inherent to every individual from birth and are guaranteed under statutory laws and regulations. These rights are universal in nature, inherent to every person, and must be respected, protected, and fulfilled by the state as well as all elements of society. However, in practice, various conditions continue to trigger human rights violations committed by both individuals and state officials. This phenomenon indicates that the protection of human rights still faces numerous challenges in its implementation. This study aims to examine the relationship between law enforcement officers and civilians, determine the extent to which the actions of law enforcement officers can be categorized as human rights violations, and analyze the mechanisms of oversight and accountability in handling cases of human rights violations. This study employed a qualitative approach using a case study method to obtain an in-depth understanding of the phenomenon under investigation. The data were analyzed descriptively to illustrate the relationship between law enforcement officers and civilians within the context of human rights protection. The findings reveal that power asymmetry is one of the main factors contributing to the abuse of authority by law enforcement officers. This condition subsequently increases the potential for human rights violations and underscores the importance of effective oversight and accountability in ensuring that law enforcement officers perform their duties and exercise their authority in accordance with applicable legal provisions.

Sharia financial literacy is an important aspect in supporting inclusive and sustainable economic development. However, the level of sharia financial literacy among Indonesian society is still relatively low. This condition creates opportunities for Islamic boarding schools (pesantren) to play a strategic role in improving young generations’ understanding of financial management based on sharia principles. Therefore, this community service activity aimed to enhance the sharia financial literacy and inclusion of students through the SAKINAH (Santri Cakap Literasi Keuangan Syariah) Program at Nurul Abshor Islamic Boarding School, Katingan Regency. The program was implemented using a participatory educational approach through socialization, interactive discussions, simple simulations, and participant evaluations. The activity was carried out through collaboration among the Financial Services Authority (OJK) of Central Kalimantan Province, the Islamic Economic Society of Katingan Regency, PT Bank Syariah Indonesia Palangka Raya, Nurul Abshor Islamic Boarding School, the Regional Financial Access Acceleration Team of Katingan Regency, and students of Palangka Raya University. The results showed an improvement in students’ understanding of the importance of saving, the ability to distinguish between needs and wants, sharia financial management, and knowledge of legal and trustworthy sharia financial products and services. The SAKINAH Program was also considered effective in encouraging students to become agents of sharia financial literacy within the pesantren environment and the wider community.

This study aims to examine the role of teachers in developing emotional intelligence among adolescent students at SMP Kesatrian Surakarta. Emotional intelligence is an essential aspect that supports academic achievement, social relationships, and character development. This research employed a qualitative approach using a case study method. Data were collected through in-depth interviews with 15 teachers teaching grades VII to IX, participant observations in classroom settings, and analysis of relevant school documents. The findings reveal that teachers play a strategic role in fostering students’ emotional intelligence through three primary approaches: emotional modeling by demonstrating appropriate emotional management (45%), facilitating emotion-based learning activities (30%), and evaluating students’ emotional intelligence development (25%). These roles significantly contribute to improving students’ self-awareness, self-regulation, empathy, and social skills. Supporting factors include emotional intelligence training programs provided by the local education authority and the school’s commitment to creating a supportive learning environment. However, major challenges consist of high administrative workloads among teachers (70%) and limited counseling facilities (50%). This study recommends continuous teacher training, the integration of emotional intelligence modules into lesson plans, and collaboration with school psychologists to ensure long-term monitoring and development of students’ emotional competencies. The findings contribute to the enrichment of emotional intelligence literature within the context of Indonesian secondary education.

Indonesia is currently experiencing an emergency situation regarding sexual violence, which compromises national social resilience. The enactment of the Sexual Violence Crimes Law (UU TPKS) creates new legal mandates for healthcare professionals. Midwives, serving as frontline providers in primary care and remote areas, act as the first professional contact for survivors, yet they lack adequate legal certainty regarding medico-legal duties and preparedness within the midwifery educational framework. Objectives: This study aims to analyze the regulatory synchronization concerning the limited medico-legal authority of midwives in implementing the UU TPKS and to formulate reconstruction strategies for professional standards and the national midwifery curriculum. Methods: This normative juridical (doctrinal) research utilizes statute, conceptual, analytical, and comparative approaches. Data analysis was conducted qualitatively-normatively through systematic and teleological interpretations, evaluated using coherence and prescriptive frameworks. Results: The study reveals a significant disharmony of norms between the UU TPKS and Minister of Health Regulation (Permenkes) No. 2 of 2025, which imposes bureaucratic barriers on safe abortion access for rape victims. Additionally, the Midwife Professional Standards (Kepmenkes No. 320/2020) fail to integrate basic clinical forensic authorities, compounded by a national techno-centric curriculum that overlooks Trauma-Informed Care (TIC). Conclusions: Legal certainty for midwives and comprehensive justice for survivors can only be accomplished by reconstructing inclusive competency standards, eliminating administrative boundaries through the "Medical First" principle, and integrating primary health law and trauma-sensitive care modules into the national midwifery curriculum.

The government policy known as the Free Nutritional Meal Program (MBG) aims to improve public nutrition and reduce stunting rates in Indonesia. The purpose of this study is to examine the MBG Program from a political perspective, particularly considering political dynamics, legal risks, and fiscal issues. This research was conducted through literature review, reviewing various journals and academic sources. The results indicate that the MBG not only has social impacts but also influences political interests, poses risks to legal enforcement, and disrupts the sustainability of the state budget. Therefore, for the program to be successful and sustainable, strong regulations and oversight are required. Furthermore, this populist program is often utilized as an instrument for power legitimacy, demanding compromises between the executive and legislative branches during its budget approval process. Without a detailed legal framework, the policy's implementation is highly vulnerable to overlapping institutional authority and potential misappropriation of funds. Ultimately, technology-based monitoring strategies and accountable governance are the main keys to maintaining the stability of the State Budget (APBN).

This article aims to explain the theological meaning and implications of the word "worship" (προσκυνέω/proskuneō) in Matthew 2:2 in the context of the birth of Jesus Christ, and its relevance to the worship practices of the church today. This study uses a qualitative method with a contextual-historical analysis approach to the biblical text, supported by a review of theological literature related to worship in the Christian tradition. The results of the study indicate that proskuneō does not only refer to an act of reverence, but also contains the meaning of acknowledgment of divine authority, an attitude of humility, and a deep spiritual commitment. In the context of Matthew 2:2, the actions of the Magi represent theological, relational, and transformative worship. These findings confirm that true worship involves acknowledging God's sovereignty, a readiness for sacrifice, and an openness to renewal of life. The practical implication for the church today is the need to enrich the understanding and practice of worship that goes beyond the liturgy, but is manifested in personal intimacy with God, acts of social benevolence, and service that reflects a God-fearing life. This article contributes to a biblical understanding of worship and its application in the context of the believer's spiritual life.

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.

This study analyzes the abuse of prosecutorial authority from a normative juridical perspective within constitutional law and its implications for the rule of law and good governance in Indonesia. It focuses on the concept of abuse of power (détournement de pouvoir) in assessing prosecutorial actions and examines power relations in law enforcement that may affect objectivity and fairness in criminal justice. The research uses a normative juridical method with statute and case approaches. Primary legal materials include the 1945 Constitution, Law No. 16 of 2004 on the Prosecutor’s Office as amended by Law No. 11 of 2021, and Law No. 30 of 2014 on Government Administration, supported by doctrines and jurisprudence. Secondary materials include books and journals on constitutional and administrative law. The findings show that prosecutorial authority as dominus litis is limited by legality, good governance principles, and due process of law. Abuse of authority may occur not only through procedural violations but also through deviations from its intended purpose, leading to formally lawful but substantively unjust actions. Power relations may also create institutional imbalance in law enforcement. Therefore, stronger supervisory mechanisms are needed to ensure prosecutorial authority aligns with the rule of law and good governance.

This study examines the controversy surrounding the granting of investigative authority over electoral crimes to the Election Supervisory Body (Bawaslu) within the framework of the Integrated Law Enforcement Center (Sentra Gakkumdu). The research problem focuses on whether investigative authority should be directly assigned to Bawaslu and the main factors contributing to the suboptimal enforcement of electoral law in Indonesia. The study aims to analyze the effectiveness of the institutional design of Sentra Gakkumdu and to formulate an ideal model for electoral law enforcement in Indonesia. This research employs a normative legal method with statutory, conceptual, and comparative approaches. The analysis is strengthened through bibliometric mapping using the VOSviewer application to examine the development of studies on electoral law enforcement and institutional design, as well as by comparing Indonesia’s electoral law enforcement system with those of Norway, New Zealand, and Sweden. The findings indicate that the primary issue does not lie in the absence of investigative authority within Bawaslu, but rather in the limited investigation timeframe, weak interinstitutional coordination, and inflexible regulations.

The use of firearms by the Indonesian National Police (Polri) to incapacitate criminals constitutes an exercise of state authority in maintaining public security and order. However, their use often raises legal concerns regarding the limits of police authority, the protection of human rights, and the legal accountability of officers. This study aims to analyze the position of Polri in the use of firearms and to examine the forms of legal responsibility arising from the abuse of such authority.This research employs a normative legal method using statutory and conceptual approaches. Primary, secondary, and tertiary legal materials were analyzed qualitatively. The study focuses on relevant regulations, including Law Number 2 of 2002 concerning the Indonesian National Police, regulations governing the use of force in police actions, and human rights principles in law enforcement. The findings show that the authority to use firearms is an attributive power granted by law to support Polri’s functions of protection, public service, and law enforcement. Firearms may only be used in specific situations as a measure of last resort (ultimum remedium), while adhering to the principles of legality, necessity, proportionality, and accountability. Responsibility for misuse may involve administrative, criminal, and civil liability. Strengthening oversight, improving professionalism, and refining regulations are essential to balance effective law enforcement with human rights protection.

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

The article entitled “Gender Construction and Representation of Social Actors in the Drama Lutung Kasarung: A Critical Discourse Analysis by Theo van Leeuwen” aims to describe the representation of gender-based social actors through inclusion and exclusion strategies and to reveal the construction of gender ideology built in the drama text. This study uses a qualitative approach with a descriptive-analytical design. The research data source is the drama text Lutung Kasarung, while the analysis unit includes dialogue, narrative, and the depiction of characters who represent gender-based social actors. Data collection techniques are carried out through documentation by reading, identifying, and grouping data according to Theo van Leeuwen's analysis categories. The results of the study show that the inclusion strategy is more dominantly used to present male characters as strong, rational figures, and have authority in determining the course of the story. In contrast, female characters are represented in two patterns, namely the ideal passive woman and the dominant woman who is constructed negatively. In addition, the exclusion strategy is used to obscure the role of women in decision-making, thereby reinforcing gender marginalization. This study concludes that the drama Lutung Kasarung represents patriarchal ideology through discourse practices that shape power relations between men and women.

This article examines the dialogue between John Calvin’s educational thought and the Merdeka Curriculum within the context of Christian Religious Education (PAK) in Indonesia. Employing a qualitative-comparative approach with descriptive analysis, this study traces the points of convergence and tension between Calvin’s educational principles particularly the concept of imago Dei, holistic education, and the God-centered purpose of education and the principles of the Merdeka Curriculum such as flexibility, differentiated learning, and the Profil Pelajar Pancasila (Pancasila Student Profile). The analysis reveals significant convergence in terms of respect for the potential and uniqueness of learners, holistic educational orientation, and the role of teachers as facilitators and character formers. However, fundamental tensions also exist regarding Calvin’s theocentric theological foundation vis-à-vis the secular Pancasila foundation, the concept of discipline and authority versus student freedom, and the ultimate goal of education glorifying God versus forming the Pancasila Student Profile. Based on these findings, this article offers practical recommendations for PAK curriculum design based on the Merdeka Curriculum, a Kingdom of God-nuanced project-based learning approach, holistic assessment, and Christian character formation within the Profil Pelajar Pancasila framework. This research contributes to filling the gap in studies that dialogue the Reformed theological tradition with contemporary Indonesian national education policy.

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

This study aims to gain an in-depth understanding of the legal reasoning used by judges in the Administrative Court (PTUN) in annulling State Administrative Decisions (KTUN), as well as to examine the legal implications for the parties involved and the overall system of government administration. This research employs a normative juridical method with three approaches: statutory, conceptual, and case approaches. The analysis was conducted qualitatively by studying reference books and reviewing court decisions. The study shows that the annulment of KTUN by PTUN judges is based on three important factors, namely lack of authority (ultra vires), procedural defects, and substantive defects in the decision. In addition, violations of the General Principles of Good Governance (AUPB), such as the principles of legal certainty, prudence, and proportionality, also constitute important considerations for judges. In the judicial process, judges not only consider the formal aspects of the law, but also take into account substantive justice in order to protect citizens’ rights from improper governmental actions. The implications of the annulment of KTUN include the restoration of the plaintiff’s rights through the process of restitutio in integrum, the obligation of administrative officials to revoke or correct the issued decision, as well as the potential impact on third parties involved in the decision. In general, the annulment of KTUN serves as a legal control mechanism over government administration while also encouraging the realization of good and transparent governance within a state governed by the rule of law.

This study was motivated by the phenomenon of increasing anti-feminism and digital misogyny in Germany, where constitutionally guaranteed equality has suffered a practical setback in the form of a decline in female representation in the Bundestag to 32,4%. This situation has triggered an urgent need for persuasive communication through state addresses. This study aims to analyze the emotional rhetoric (pathos) and intonation strategies in the Ansprache zum Welt-Frauentag in order to raise audience awareness. The method used is a mixed method of qualitative analysis of rhetoric by Aristoteles (2007) and quantitative digital acoustic analysis using Praat software supported theory by Kohler (1995). The data for this analysis are transcripts and audio recordings of the Ansprache zum Welt-Frauentag delivered by Bundespräsident Steinmeier. The results of the study identified three typologies of relationships between diction and intonation, namely contradiction, in which emotional diction is delivered in a flat tone to maintain objectivity; compensation, in which neutral legal references are given emotional weight through a rise in tone (late peak); and parallelism, which is the harmony between emotional diction and the highest voice frequency to build strong authority. Thus, this study confirms that the effectiveness of persuasion in a speech does not only depend on the text, but also on the flexibility of manipulating voice frequency, which strategically functions as an instrument for navigating the audience’s emotions.