Contemporary tax compliance research has increasingly shifted from deterrence-based models toward behavioral frameworks that emphasize psychological, social, and institutional determinants of voluntary compliance. Despite advances in digital tax administration, compliance rates in many developing contexts remain volatile, suggesting that technological modernization alone is insufficient to transform taxpayer behavior. Drawing on the Theory of Planned Behavior (TPB), this study examines how attitudes, subjective norms, and perceived behavioral control interact to shape taxpayers’ compliance intentions and behaviors within the policy implementation context of the Directorate General of Taxes (DGT) in Kediri, Indonesia. Employing a qualitative case study design, data were collected through in-depth interviews with tax officials, individual and corporate taxpayers, and MSME association representatives, complemented by observations and document analysis. The findings reveal that positive compliance intentions emerge from perceived fiscal transparency, reputational pressures within business networks, and improved access to administrative support; however, a persistent intention–behavior gap remains when digital literacy constraints and financial stress undermine perceived behavioral control. The study demonstrates that trust-based compliance requires an integrated intervention framework that simultaneously strengthens institutional legitimacy, social norms, and operational capacity. Theoretically, this research extends TPB by contextualizing its constructs within institutional transformation from sanction-based to trust-based governance. Practically, it provides evidence-based policy recommendations for enhancing long-term voluntary compliance in decentralized tax administrations.
Sains tidak hanya mempelajari alam dan fenomena alam, tetapi juga tentang cara berpikir dan proses ilmiah yang terstruktur untuk mendapatkan fakta. Pengenalan sains pada anak usia dini dengan kegiatan science camp sangat menarik dan bermanfaat karena dapat mengembangkan aspek kognitif, emosional, dan sosial mereka. Selain itu kegiatan ini juga dapat meningkatkan pola pikir kritis, logis dan kreatif pada anak usia dini. Kegiatan pengenalan sains bertujuan untuk mengenalkan dan mendekatkan anak-anak dengan lingkungan, serta supaya anak-anak paham dengan fenomena alam sekitar. Metode yang digunakan pada kegiatan ini melalui tiga tahap yaitu pengenalan konsep dasar ilmu sains, melalukan lima percobaan sederhana yaitu perbedaan densitas, reaksi lava, hujan Pelangi, gambar ajaib, dan angry balon, serta tahap terakhir adalah evaluasi. Evaluasi dilakukan untuk mengukur tingkat pemahaman peserta dan keberhasilan kegiatan. Keberhasilan kegiatan ini ditunjukkan oleh minat peserta yang ingin diadakan lagi kegiatan serupa dengan skor rata-rata 3,75, serta tingkat pemahaman peserta terhadap materi yang disampaikan sebesar 85,83%.
Tujuan Utama - Penelitian ini memberikan bukti empiris mengenai apakah green accounting, kinerja keuangan, dan good corporate governance terhadap nilai perusahaan dengan menggunakan kualitas audit sebagai pemoderasi. Metode – Penelitian ini menggunakan pendekatan kuantitatif. Menggunakan data sekunder, yaitu daftar perusahaan manufaktur di industri dasar dan kimia yang diamati di BEI antara tahun 2021 dan 2024. Pengambilan sampel purposif digunakan untuk pemilihan sampel, menghasilkan 112 data. Temuan Utama - Hasil menunjukkan green accounting, dewan komisaris, dan komite audit memiliki dampak signifikan terhadap nilai perusahaan, sedangkan ROA dan DER tidak. Berbeda dengan ROA, DER, dan komite audit, kualitas audit meningkatkan green accounting dan dewan komisaris. Penelitian ini menguji prosedur pengendalian kualitas audit dan praktik keberlanjutan dalam menentukan nilai perusahaan. Implikasi Teori dan Kebijakan - Temuan ini menguatkan teori legitimasi, menunjukkan bahwa praktik keberlanjutan dan penguatan tata kelola diimplementasikan untuk mendapatkan penerimaan publik, terutama melalui kualitas audit yang meningkatkan kepercayaan pemangku kepentingan. Kebaruan Penelitian – Penelitian ini menunjukkan kebaruan dengan fokus pada periode terbaru dan penggunaan variabel kualitas audit sebagai pemoderasi, yang belum banyak dieksplorasi dalam penelitian sebelumnya. sehingga dapat menambah wawasan lebih lanjut lagi bagi pembaca.
This research addresses the critical issue of wealth inequality within the multidimensional context of global and domestic fiscal policy. The study aims to evaluate the efficacy of Indonesia’s progressive tax reforms, specifically the introduction of the 35% marginal tax bracket under the Harmonization of Tax Regulations Law (UU HPP), in mitigating the national Gini Ratio. Utilizing a quantitative descriptive design with an econometric approach, the study analyzes annual secondary time‑series data from 2018 to 2024 sourced from Statistics Indonesia (BPS) and the Ministry of Finance. The analysis focuses on tax revenue elasticity (\(e\)) and multiple linear regression to determine the responsiveness of Personal Income Tax (PIT) relative to the national tax base and wealth distribution. Results indicate a buoyant tax system with an elasticity coefficient of 1.12 (), demonstrating that revenue growth outpaces economic expansion. However, despite increased fiscal collection, the Gini Ratio remains resistant to significant decline, fluctuating between 0.381 and 0.388. These findings imply a disconnect between revenue mobilization and actual redistribution, suggesting that wealth accumulation at the top decile outpaces current income tax corrective measures. The study concludes that while progressive rates are on the right trajectory, they must be augmented by direct wealth or capital gains taxes and integrated digital data systems to seal avoidance loopholes. Future research should prioritize the impact of luxury asset taxation on long‑term social equity.
The debate over compulsory voting has re-emerged amid rising abstentionism and declining voter participation in Indonesia's electoral democracy. The research gap addressed here is that prior studies on compulsory voting have proceeded in isolation: philosophical studies remain unresolved on whether democratic legitimacy justifies compulsory voting, comparative studies rarely engage constitutional doctrine, and Indonesian legal studies have not integrated the two. This study examines whether the right to vote may be reconstructed as a legally enforceable duty under Indonesian constitutional law, and assesses its implications for democratic legitimacy. Using normative legal research through statute, conceptual, and comparative approaches, this study analyzes Indonesia's constitutional framework, popular sovereignty doctrine, and the experiences of Australia, Belgium, Brazil, and Argentina. Results show the right to vote under the 1945 Constitution is an individual right rather than an enforceable duty, democratic legitimacy depends on the freedom and quality of voters' choices rather than sheer turnout, and non-coercive alternatives are more constitutionally defensible than sanction-based compulsion. The novelty lies in reconstructing five constitutional-normative principles political autonomy, substantive legitimacy, proportionality, non-discrimination, and subsidiarity of law to public trust that distinguish constitutional nudging from problematic compelling, a framework not yet articulated in prior Indonesian scholarship.
