Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Journal of Mathematics Instruction, Social Research and Opinion Journal of General Education and Humanities Dharma Ekonomi
Muhammad Zilal Hamzah
Universitas Trisakti, Jakarta
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Selective Law Enforcement and Tax Revenue Recovery: A Systematic Literature Review and Bibliometric Analysis Evan Arief Rosyidin Anwar; Muhammad Zilal Hamzah; Eleonora Sofilda
Journal of Mathematics Instruction, Social Research and Opinion Vol. 5 No. 2 (2026): June
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/misro.v5i2.1599

Abstract

Driven by Indonesia’s low tax ratio and limited enforcement resources, this study integrates fragmented academic research to address the need for evidence-based selective law enforcement policies. Unlike conventional enforcement, selective strategies are critical because they efficiently prioritize cases that maximize state revenue and compliance deterrents. The research aims to map thematic clusters and research gaps while conceptually synthesizing the effectiveness of enforcement in optimizing state revenue. Utilizing a Systematic Literature Review (SLR) guided by the PRISMA approach and bibliometric analysis of 2010–2025 publications, this study offers a novel integration of bibliometrics with evidence-based policy evaluation. Findings show a significant increase in research over the last decade, primarily focused on tax compliance, risk-based audits, and international tax avoidance. However, bibliometric mapping highlights a critical scarcity of empirical studies on selective law enforcement, Preliminary Evidence Investigations, and voluntary disclosure behavior. The synthesis demonstrates that enforcement effectiveness relies heavily on procedural design, legal certainty, taxpayers’ economic capacity, and risk-based strategies. Consequently, this study recommends developing risk-based, selective-enforcement models and expanding empirical research on taxpayer behavioral compliance in Indonesia.
Flying Under Surveillance: Social Acceptance and Implementation Dynamics of Standard Screening Requirements in Indonesian Aviation Security Dian Wahyudi; Muhammad Zilal Hamzah; Eleonoro Sofilda
Journal of General Education and Humanities Vol. 5 No. 3 (2026): June
Publisher : MASI Mandiri Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58421/gehu.v5i3.1517

Abstract

Air transportation relies on Standard Screening Requirements (SSR) to ensure safety, inherently placing passengers under intensive surveillance. This research analyzes the implementation dynamics of SSR in Indonesia through an integrative qualitative approach. Primary data was gathered via Focus Group Discussions (FGDs) with key aviation stakeholders comprising regulators, airport operators, airlines, technology providers, and users, and analyzed using NVivo thematic coding. This was triangulated with a Systematic Literature Review (SLR) of 58 eligible articles to synthesize global perspectives on passenger surveillance. The findings demonstrate that SSR effectiveness depends heavily on aligning human resource capacity, standardized infrastructure, and stakeholder synergy. While the public broadly accepts these security measures when conducted seamlessly and professionally, significant challenges persist due to regional infrastructure disparities and capacity constraints across Indonesia's complex geography. Ultimately, this study contributes to the literature by proposing an integrative socio-technical framework, demonstrating that equitable infrastructure modernization and collaborative governance are essential to sustaining operational efficiency and promoting security-led economic growth.
Evaluating Market Structure, Firm Behavior, And Sustainability In The Maritime Industry Using Scp Framework Hesti Ekawati; Muhammad Zilal Hamzah; Eleonora Sofilda; Ahmad Ahmad
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.120

Abstract

The maritime industry plays a critical role in global trade but faces growing pressure to integrate environmental sustainability into its operations. This research analyzes the industry using the Structure-Conduct-Performance (SCP) framework to understand the relationship between market structure, firm behavior, and both economic and environmental performance. The study provides original value by extending the traditional SCP model to include environmental sustainability, addressing a critical gap in previous research. Key research questions include how market concentration, regulatory compliance, corporate environmental responsibility (CER), and technological innovation affect both profitability and sustainability. Using qualitative data from industry professionals and maritime educators, the analysis highlights that proactive regulatory compliance and high CER commitment drive superior economic and environmental outcomes. Firms that invest in green technologies enjoy enhanced performance, while those prioritizing short-term profits struggle with long-term competitiveness. The results offer practical insights for policymakers and industry leaders, emphasizing the need for inclusive market structures and stronger regulatory frameworks to support sustainability across the sector.
Co-Authors Ahmad Ahmad Dian Wahyudi Eleonora Sofilda Eleonoro Sofilda Evan Arief Rosyidin Anwar Hesti Ekawati