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All Journal MANDAR: Management Development and Applied Research Journal PESHUM
Sri Hutami Adiningsih S
Universitas Negeri Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Challenges and Opportunities for Tax Reform in Indonesia: The Role of Education Sri Hutami Adiningsih S; Ika Wisudawaty; Wulan Purnamasari
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.15609

Abstract

Tax reform in Indonesia represents a strategic government effort to develop a modern, fair, transparent, and adaptive tax system amid global economic dynamics. This study employs a qualitative literature review to examine tax concepts, reform theories, Indonesian tax policies, and relevant previous research. The findings show that tax reform faces key challenges, including low taxpayer compliance, regulatory uncertainty, limited digital infrastructure, and the persistence of a large informal sector. Despite these challenges, tax reform offers substantial opportunities through tax system digitalization, tax base expansion, tariff structure improvement, and strengthened international cooperation. This study emphasizes the crucial role of education in enhancing tax literacy, encouraging voluntary compliance, and supporting effective tax reform implementation. Both formal and non-formal education contribute to increasing taxpayer awareness, understanding, and trust in tax obligations. Further analysis indicates that education-supported tax reform positively impacts the national economy by increasing state revenue, improving the investment climate, promoting income distribution, and supporting sustainable development. Therefore, tax reform is not merely an administrative process but a long-term strategy that requires strong educational support to ensure fiscal stability and sustainable economic growth in Indonesia.
Pengaruh Model Pembelajaran Berbasis Inkuiri, Literasi Ekonomi, dan Lingkungan Belajar Terhadap Kemampuan Berpikir Kritis Siswa Dengan Motivasi Belajar sebagai Variabel Mediasi Asmaul Husna; Inanna Inanna; M. Ihsan Said Ahmad; Hikmayani Subur; Sri Hutami Adiningsih S
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.15762

Abstract

The purpose of this research is to identify the factors affecting students' critical thinking abilities at SMA Kartika XX-1 Makassar, including their learning motivation, the learning environment, economic literacy, and the inquiry-based learning model. This study used a descriptive analytic strategy and a quantitative methodology. Two hundred and fifty-seven tenth graders from SMA Kartika XX-1 Makassar made up the sample. The PLS-SEM, or Partial Least Square Structural Equation Model, was used for data analysis. The study's findings indicate that: (1) the inquiry-based learning paradigm is associated with intrinsic drive to learn; (2) a connection exists between financial literacy and the desire to study; (3) the setting for learning has an effect on students' desire to study; (4) Inquiry-based learning is associated with an increase in students' capacity for critical thinking; (5) Economic literacy correlates with pupils' capacity for analytical reasoning; (6) the classroom setting affects pupils' capacity for critical thinking; (7) students' critical thinking abilities are related to their learning motivation; (8) the connection between students' critical thinking abilities and the inquiry-based learning paradigm may be mediated by learning motivation; (9) students' critical thinking abilities are mediated by their learning motivation in the link between economic literacy and (10). Students' intrinsic willingness to study may moderate the connection between classroom setting and analytical reasoning abilities.
Analysis of Culinary Digital Literacy and Promotion Strategies in Makassar City Through Instagram Social Media: A Qualitative Study on Instagram Account Andi Caezar To Tadampali; Ika Wisudawaty; Sri Hutami Adiningsih S
MANDAR: Management Development and Applied Research Journal Vol. 8 No. 2 (2026): June Period
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v8i2.5905

Abstract

This study explores how digital literacy shapes social media–based culinary promotion strategies on Instagram. Using a qualitative research approach, the study focuses on the @mksmakan account as a case study to gain an in-depth understanding of promotional practices, content strategies, and audience engagement mechanisms. Data were collected through in-depth interviews, observation of Instagram content, and documentation, and were analyzed using thematic analysis. The findings reveal that effective culinary promotion on Instagram is closely related to the account manager’s digital literacy, particularly in content creation, audience interaction, and data-driven decision-making. Strategies such as content collaboration, giveaways, and the prioritization of Instagram Reels emerge as key practices that enhance engagement and visibility. Rather than establishing causal relationships, this study illustrates how digital literacy enables adaptive promotional strategies in response to platform algorithms and audience behavior. From a theoretical perspective, this study offers two main contributions. First, it extends Social Media Marketing Theory by demonstrating how engagement-oriented strategies are enacted in a local culinary promotion context. Second, it enriches Digital Literacy Theory by highlighting the role of analytical and strategic competencies in everyday social media management. The findings provide practical insights for culinary business actors, content creators, and policymakers seeking to strengthen digital promotion practices within the creative economy sector
Co-Authors Asmaul Husna Hikmayani Subur Ika Wisudawaty Inanna Inanna M. Ihsan Said Ahmad Tadampali, Andi Caezar To Wulan Purnamasari