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Learning from Neighbors: A Comparative Policy Analysis of Tax Education Integration in the High School Curricula of Indonesia and Malaysia Hanifah Yasin; Idris Atmaja; Iqbal Anugerah; Dian Rahayu; Muhammad Hasan; Grace Olivia Silalahi; Selma Fajic; Fitriyanti Fitriyanti; Darlene Sitorus; Harun Urrashid
Enigma in Education Vol. 3 No. 1 (2025): Enigma in Education
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/edu.v3i1.96

Abstract

Nations across Southeast Asia are grappling with the challenge of enhancing tax compliance to fund national development. This study addresses this issue by examining the divergent policy pathways for high school tax education in two neighboring countries: Indonesia and Malaysia. While both nations recognize the importance of cultivating tax awareness among youth, their approaches to curriculum integration differ significantly. This study employed a qualitative comparative policy analysis. The research systematically examined and contrasted official policy documents from Indonesia’s Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) and the Directorate General of Taxes (DJP), with those from Malaysia’s Ministry of Education (KPM) and the Inland Revenue Board of Malaysia (IRBM). The analysis focused on four key dimensions: policy rationale, curricular placement, institutional collaboration, and implementation strategy. Data was sourced from national curriculum frameworks, ministerial decrees, tax authority publications, and strategic plans issued between 2019 and 2024. A thematic analysis was conducted to identify and compare the core characteristics of each nation's approach. The analysis revealed two distinct models. Malaysia has pursued a formal, centralized integration model, embedding tax education as a mandatory topic within the Form 5 Mathematics curriculum since 2021. This ensures universal and systematic delivery by teachers. In contrast, Indonesia has adopted an emerging, decentralized model characterized by extracurricular outreach programs, such as Pajak Bertutur, led by the DJP. While Indonesia's new Kurikulum Merdeka presents significant opportunities for formal integration, its implementation remains ad-hoc and dependent on regional initiatives. Malaysia’s strategy offers a clear model of systemic integration that Indonesia could learn from. However, Indonesia’s Kurikulum Merdeka and its emphasis on project-based learning provide a unique opportunity to embed tax education more holistically as a component of civic and economic literacy, rather than solely as a mathematical exercise. The study concludes that for Indonesia to advance its tax education agenda, a more robust and operational partnership between the DJP and Kemendikbudristek is essential to transition from sporadic outreach to sustainable, curriculum-integrated education.
Forging Digital Pathways to Prosperity: A Mixed-Methods Inquiry into Digital Literacy, Community Entrepreneurship, and Sustainable Development Goal Attainment in Rural Indonesia Grace Olivia Silalahi; Delia Tamim; Sandro Louise Oliveirra; Abdul Malik; Muhammad Faiz
Indonesian Community Empowerment Journal Vol. 5 No. 2 (2025): Indonesian Community Empowerment Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/icejournal.v5i2.47

Abstract

The proliferation of digital technology presents a monumental opportunity for economic development, yet its benefits remain unevenly distributed, particularly in the rural regions of developing nations like Indonesia. This study investigates the critical role of digital literacy as a catalyst for community entrepreneurship, and its subsequent impact on achieving Sustainable Development Goal 1 (No Poverty) and Goal 8 (Decent Work and Economic Growth). A sequential explanatory mixed-methods design was employed across three diverse rural regencies in Indonesia. The initial quantitative phase involved a multi-stage cluster survey of 525 rural entrepreneurs, with data analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test hypothesized relationships. The subsequent qualitative phase comprised 30 in-depth, semi-structured interviews with entrepreneurs and community leaders, selected purposively from the quantitative sample. Interview data were analyzed using rigorous thematic analysis to explain and enrich the statistical findings. The PLS-SEM analysis revealed that digital literacy has a significant, positive direct effect on both entrepreneurial intention (b=0.451, p<0.001) and entrepreneurial performance (b=0.382, p<0.001). Entrepreneurial performance, in turn, was a strong predictor of progress toward SDG 1 (b=0.523, p<0.001) and SDG 8 (b=0.610, p<0.001). Qualitative findings identified three core mechanisms facilitating these relationships: (1) the use of digital platforms as a gateway to expanded markets, (2) the vital role of informal, peer-to-peer social networks in digital skill acquisition, and (3) the translation of individual entrepreneurial success into community-wide economic benefits through local job creation and value chain development. In conclusion, digital literacy is a foundational capability that directly empowers rural entrepreneurs, driving local economic performance and accelerating progress toward key SDGs. These findings underscore the necessity of moving beyond infrastructure-centric policies to holistic strategies that cultivate digital skills through community-based learning and support the integration of digital tools into local enterprises.
Nature-Based Solutions for Climate-Resilient Stormwater Management in Jakarta: A Comparative Modeling of Green Roof and Permeable Pavement Performance Anies Fatmawati; Grace Olivia Silalahi; Fitriyanti Fitriyanti; Mary-Jane Wood
Natural Sciences Engineering and Technology Journal Vol. 5 No. 2 (2025): Natural Sciences Engineering and Technology Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/nasetjournal.v5i2.72

Abstract

Rapid urbanization and projected climate change impacts pose severe challenges to stormwater management in tropical megacities like Jakarta, Indonesia. Nature-Based Solutions (NBS) are critical for enhancing urban resilience, yet quantitative, context-specific performance data under future climate scenarios are scarce. This study provides a comprehensive, model-based comparative analysis of green roofs and permeable pavements for managing urban stormwater in Jakarta. An archetypal 1-hectare, medium-density urban catchment was developed in the Storm Water Management Model (SWMM). The model was rigorously calibrated and validated against published empirical data from analogous tropical regions (Nash-Sutcliffe Efficiency > 0.78). We evaluated the hydrological (runoff volume, peak flow) and water quality (TSS, TN) performance of green roofs and permeable pavements under partial and full implementation scenarios (25%, 50%, 75%, 100%) for current and two future climate scenarios (RCP4.5, RCP8.5 for 2050). Permeable pavements consistently demonstrated superior hydrological control, achieving up to 82% runoff volume reduction and 88% peak flow attenuation under full implementation for a 2-year baseline storm. Green roofs achieved 48% and 55%, respectively. Under an extreme 25-year storm in the RCP8.5 scenario, performance diminished but remained substantial, with permeable pavements (100% implementation) reducing runoff by 68%. Green roofs provided more consistent pollutant removal, particularly for total nitrogen (approx. 52% removal across scenarios), due to biological processes. In conclusion, both NBS technologies significantly enhance stormwater management capacity, though a clear trade-off exists between the superior hydrological control of permeable pavements and the balanced performance and co-benefits of green roofs. These findings provide a quantitative basis for integrating NBS into urban planning policy in Indonesia to foster climate-adaptive and resilient cities.