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All Journal Indonesian Community Empowerment Journal Enigma in Education Enigma in Law
Fitriyanti Fitriyanti
Department of Regional Economics, Enigma Institute, Palembang, Indonesia
Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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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.
Gendered Terrains: A Mixed-Methods Analysis of Lineage, Law, and Women's Land Inheritance in Indonesia's Batak and Minangkabau Communities Fitriyanti Fitriyanti; Susi Diana; Yuniarti Maretha Pasaribu; Muhammad Hasan
Enigma in Law Vol. 3 No. 1 (2025): Enigma in Law
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/law.v3i1.98

Abstract

In Indonesia, the pluralistic legal landscape, where state, religious, and customary laws intersect, creates profoundly different realities for women's land rights. This study investigates the disparity between de jure principles and de facto outcomes in two of Indonesia's most prominent and contrasting customary systems: the patrilineal Batak Toba and the matrilineal Minangkabau. We employed a sequential explanatory mixed-methods design. The quantitative phase involved a multi-stage random survey of 400 households (200 Batak, 200 Minangkabau) to establish inheritance patterns. Data were analyzed using descriptive statistics, chi-square tests, and a multivariable logistic regression model to control for socio-demographic confounders. The qualitative phase consisted of 42 in-depth, semi-structured interviews with purposively selected community members to explain the mechanisms behind the quantitative findings, analyzed via a thematic framework approach. Quantitative findings reveal that 88% of Minangkabau women had inherited land compared to only 32% of Batak women. After controlling for age, education, and occupation, logistic regression showed that Minangkabau women had over 14 times the odds of inheriting land compared to Batak women (OR=14.72; 95% CI [7.15, 30.31], p< 0.001). Qualitative data revealed two divergent mechanisms producing these outcomes: 'Institutionalized Security' in the Minangkabau system, where rights are embedded in matrilineal identity, and 'Negotiated Permeability' in the Batak system, where access is contingent upon discretionary grants (hibah) from male relatives and is a major source of conflict. In conclusion, the structure of customary lineage remains the single most powerful determinant of women's land inheritance, an effect that state law has not superseded. While the matrilineal system provides institutionalized security, the patrilineal system renders women's rights precarious and conflict-prone. Advancing gender equity in land tenure requires engagement with the internal logic and adaptive capacities of these deeply entrenched customary orders.
Beyond the Green Revolution: A 10-Year Longitudinal Mixed-Methods Analysis of Balinese Subak Socio-Ecological Governance and its Alignment with SDG 2 and SDG 6 Fitriyanti Fitriyanti; Anita Havyasari; Ni Made Nova Indriyani; Jasmila Tanjung; Matilda Munoz; Maya Enderson; Sudarto Sudarto
Indonesian Community Empowerment Journal Vol. 5 No. 1 (2025): Indonesian Community Empowerment Journal
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/icejournal.v5i1.50

Abstract

The global challenges of food insecurity (SDG 2) and water scarcity (SDG 6) require proven, sustainable governance models. Socio-ecological systems (SES) rooted in local wisdom (kearifan lokal) offer resilient alternatives. The Balinese Subak, a UNESCO World Heritage site guided by the Tri Hita Karana philosophy, is a pre-eminent example. This research employed a 10-year (2015-2025) longitudinal, mixed-methods, comparative case study of two Subak systems in Bali. We collected a comprehensive dataset including 1,200 systematic water sampling events (yielding 7,200 analytical data points for pH, TSS, BOD, COD, NO3-N, PO4-P) and a 10-year rolling panel survey (n=2,000 completed survey-years) to assess agricultural and governance metrics. Qualitative data (n=60 interviews, n=24 meeting observations) were thematically analyzed. Generalized Linear Mixed-Effects Models (GLMMs) revealed a statistically significant time-dependent reduction in pollution, including Nitrate (β = -0.21 mg/L/year, p < .001) and BOD (β = -0.15 mg/L/year, p < .001), across both sites. This trend was strongly associated with a validated Social Governance Index (SGI). Critically, rice yields remained stable at a high-productivity average (6.2 t/ha), while chemical pesticide use declined by 48% (p < .001). Qualitative analysis identified the core mechanisms: (1) Tri Hita Karana as an internalized moral framework, (2) ritual calendars as coordination mechanisms, and (3) awig-awig as an adaptive governance system. In conclusion, the Subak system demonstrates a proven, sophisticated, and data-driven framework that operationalizes kearifan lokal to achieve the non-trade-off, simultaneous goals of sustainable agriculture (SDG 2) and clean water (SDG 6). These findings provide robust evidence that such systems are not relics but essential, adaptive governance models for global sustainability.
Co-Authors Anita Havyasari Darlene Sitorus Dian Rahayu Grace Olivia Silalahi Hanifah Yasin Harun Urrashid Idris Atmaja Iqbal Anugerah Jasmila Tanjung Matilda Munoz Maya Enderson Muhammad Hasan Ni Made Nova Indriyani Selma Fajic Sudarto Sudarto Susi Diana Yuniarti Maretha Pasaribu