In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
This study aims to explore the link and match policy through industrial classes and its impact on the competence and employability of Vocational High School (VHS) graduates. The importance of this research is to address the gap between education and industry by assessing the effectiveness of industrial classes in improving the skills and employability of VHS graduates. Horison Industrial Class (HIC) in 4 schools, namely: (1) SMKN 57 Jakarta, 2 batches of Hospitality expertise programs; (2) SMKN 6 Yogyakarta, there are 3 batches of Hospitality expertise programs; (3) SMKN 6 Semarang, there are 2 batches of Hospitality expertise programs; (4) SMKN 2 Semarang. This research emphasizes the important role of industry involvement and commitment in aligning the curriculum with industry needs. The field findings show that the implementation of the link and match policy through industrial classes significantly affects the quality of learning in VHS. The study also highlights the influence of government support and industry associations in ensuring the successful implementation of industrial classes. Student participation in industry classes directly enriches their learning experiences by allowing them to engage in direct practice in a real work environment. These findings can contribute to the implementation of policies and regulations in the field of education, especially in the context of vocational education. The findings of this study can also be applied to vocational students to improve the quality of graduates in order to meet the qualification standards of employees in companies or industries.
Malaria is an infectious disease that poses a significant global health threat, particularly to children and pregnant women. Specifically, in 2020, Rampah Village, Kutambaru sub-district, Langkat Regency, North Sumatra Province, Indonesia, reported 22 malaria cases, accounting for 84% of the local cases. This study aims to develop a malaria prevention model by leveraging community capital in Rampah Village. A mixed-method sequential explanatory approach, combining quantitative and qualitative methods, was employed. Quantitative data were collected through questionnaires from a sample of 200 respondents and analyzed using structural equation modeling (SEM) with Smart PLS (Partial Least Squares) software. The qualitative component utilized a phenomenological design, gathering data through interviews. Quantitative findings indicate that natural capital significantly influences malaria prevention principles. There is also a positive and significant relationship between developmental capital and malaria prevention. Cultural capital shows a positive correlation with malaria prevention, as does social capital. The qualitative phase identified cultural capital within the Karo tribe, such as ‘Rakut si Telu,’ which signifies familial bonds fostering mutual aid and respect. The results of this study are crucial for formulating policies and redesigning community-capital-based malaria prevention programs. These programs can be effectively implemented through cross-sectoral collaboration among health departments, local government, and community members. Malaria is a communicable disease threatening global health, particularly affecting children and pregnant women. In 2020, there were 229 million cases of Malaria worldwide, resulting in 409,000 deaths. In Indonesia, specifically in North Sumatra’s Langkat Regency, Kutambaru District, Rampah Village had 22 cases (84%). The purpose of this research is to formulate a Malaria prevention model using community resources in Rampah Village, Kutambaru District, Langkat Regency. The study employed a mixed-methods sequential explanatory approach, combining quantitative and qualitative methods. Quantitative data was collected through questionnaires, with 200 respondents, and structural equation modeling (SEM) analysis using smart PLS (Partial Least Squares) software. Qualitative data was gathered through interviews. The research findings showed a positive relationship between cultural modalities and Malaria prevention (p = 0.000) with a path coefficient T-value of 12.500. The cultural modality and Malaria prevention relationship were significantly positive (p = 0.000) with a path coefficient T-value of 3.603. A positive and significant correlation also exists between development modalities and Malaria prevention (p = 0.011) with a path coefficient T-value of 2.555. Qualitative research revealed the Rakut si Telu cultural modality of the Karo tribe, meaning that family-based social connections create a sense of helping and respecting one another. The Orat si Waluh cultural modality represents daily life practices in the Karo tribe as a form of community-based Malaria prevention.
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