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Beyond Enforcement: The Effect of Adult Tax Education on Tax Morale in Indonesia Ariefianto, Lutfi; Sartika, Rody Putra; Puspitaningsih, Arin Ika
ANTHOR: Education and Learning Journal Vol 5 No 2 (2026): Anthor 2026
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v5i2.401

Abstract

This study investigates the effect of adult tax education on tax morale in Indonesia, moving beyond the traditional enforcement-centric approach to tax compliance. Utilizing a mixed-methods research design, we combined a quantitative survey of 400 adult taxpayers in East Java with a qualitative thematic analysis of in-depth interviews. The quantitative results, analyzed through multiple linear regression, revealed a significant and positive effect of adult tax education on tax morale (β=0.87,p<0.001). This finding indicates that participation in non-formal tax education programs is a strong predictor of an individual's intrinsic motivation to pay taxes. The qualitative findings provide rich context, highlighting a shift in taxpayers' perceptions from viewing taxes as a financial burden to a civic responsibility. Participants' narratives consistently emphasized that education demystified the tax system, rebuilt trust in government, and fostered a sense of shared community responsibility. These findings have critical implications for fiscal policy, suggesting that investing in targeted educational initiatives is a more sustainable and effective strategy for fostering voluntary tax compliance than relying solely on punitive measures. This study fills a significant gap in the literature by providing robust, causal evidence in the Indonesian context, offering a new path for building a more cooperative relationship between taxpayers and the state.
Beyond Enforcement: The Effect of Adult Tax Education on Tax Morale in Indonesia Ariefianto, Lutfi; Sartika, Rody Putra; Puspitaningsih, Arin Ika
ANTHOR: Education and Learning Journal Vol 5 No 2 (2026): Anthor 2026
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v5i2.401

Abstract

This study investigates the effect of adult tax education on tax morale in Indonesia, moving beyond the traditional enforcement-centric approach to tax compliance. Utilizing a mixed-methods research design, we combined a quantitative survey of 400 adult taxpayers in East Java with a qualitative thematic analysis of in-depth interviews. The quantitative results, analyzed through multiple linear regression, revealed a significant and positive effect of adult tax education on tax morale (β=0.87,p<0.001). This finding indicates that participation in non-formal tax education programs is a strong predictor of an individual's intrinsic motivation to pay taxes. The qualitative findings provide rich context, highlighting a shift in taxpayers' perceptions from viewing taxes as a financial burden to a civic responsibility. Participants' narratives consistently emphasized that education demystified the tax system, rebuilt trust in government, and fostered a sense of shared community responsibility. These findings have critical implications for fiscal policy, suggesting that investing in targeted educational initiatives is a more sustainable and effective strategy for fostering voluntary tax compliance than relying solely on punitive measures. This study fills a significant gap in the literature by providing robust, causal evidence in the Indonesian context, offering a new path for building a more cooperative relationship between taxpayers and the state.
Learning Style Tendencies of Early Adult Community Education Students Across Cohorts Muhammad Irfan Hilmi; Jajat Sudrajat Ardiwinata; Deditiani Tri Indrianti; Sucianingsih Sucianingsih; Lutfi Ariefianto
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 7 No. 1 (2026): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v7i1.2139

Abstract

This study examines learning style tendencies among early adult Community Education students and compares their distribution across three cohorts. It responds to limited evidence on Kolb-informed experiential learning tendencies in community education, especially when such data are used for program-level pedagogical reflection rather than psychological labeling. A quantitative cross-sectional descriptive-comparative survey was conducted with total sampling of complete and valid responses from active students in the 2022, 2023, and 2024 cohorts (N = 210). An 18-item practical inventory, conceptually mapped to Kolb's experiential learning dimensions, classified tendencies into diverging, assimilating, accommodating, and converging. Data were analyzed using frequency distribution, cross-tabulation, chi-square test, and Cramer's V. Results showed that diverging was the most common tendency (34.8%), followed by assimilating (33.8%), accommodating (19.5%), and converging (11.9%). Cross-cohort differences were not statistically significant (χ²(6, N = 210) = 4.60, p = .596, V = .10). The findings indicate a stable reflective profile and support multimodal experiential pedagogy for classroom learning and community lab-site practice.
Analyzing the Link and Match Gap: A Comprehensive Review of Vocational Training Outcomes in Indonesia Lutfi Ariefianto; Rody Putra Sartika; Natalino Parada
Journal of Nonformal Education Vol. 12 No. 1 (2026): Community empowerment and Adult education
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v12i1.11597

Abstract

Background - Indonesia is the world’s largest archipelagic country with a population of approximately 281.8 million in 2023, representing both enormous labor potential and significant workforce management challenges. This study is grounded in Law No. 20 of 2003 on the National Education System, which mandates the development of students’ potential, skills, and character. The transition toward the Industrial Revolution 4.0 and Society 5.0 has significantly transformed workforce competency requirements, demanding higher levels of adaptability, technological literacy, and professional skills. In response, the Indonesian government has expanded the establishment of Vocational Training Centers (Balai Latihan Kerja / BLK) across the country. However, the expansion in quantity has not been fully accompanied by improvements in training quality and labor market relevance. Research Urgency -  Several challenges highlight the urgency of this research: 1) persistent unemployment – Despite the increasing number of vocational training institutions, the Open Unemployment Rate (TPT) remains relatively high, indicating limited effectiveness in labor market absorption; 2) skill discrepancy – There is a significant mismatch between the competencies produced by vocational education and training institutions and the actual skill requirements of industry partners; 3) competitive pressure – Without improving workforce competencies, domestic labor risks being replaced by more competitive foreign workers in an increasingly globalized labor market; 4) need for synthesis – There is a critical need to systematically identify the root causes of the link-and-match gap to provide evidence-based policy recommendations. Research Objectives - The analysis identified ten major factors contributing to the gap, including curriculum misalignment, outdated infrastructure, weak industry collaboration, and insufficient integration of soft skills and technical competencies. Furthermore, the link-and-match gap can be categorized into four main dimensions: quality (competency levels), quantity (labor supply and demand imbalance), location (geographical distribution of skills), and timing (graduate readiness in relation to labor market needs). Research Method - This study employs a qualitative approach using the Systematic Literature Review (SLR) method. The SLR approach involves identifying, evaluating, and synthesizing relevant studies related to vocational education and training outcomes in Indonesia in order to understand the causes of the link-and-match gap. Research Findings - The analysis identified 10 primary factors contributing to the gap, including curriculum rigidity, outdated infrastructure, and a lack of integration between soft skills and hard skills. The gap is categorized into four dimensions: quality (competency levels), quantity (supply vs. demand), location (geographical distribution of skills), and timing (readiness of graduates when needed). Research Conclusion - Addressing the link-and-match gap requires the implementation of a pentahelix collaboration model involving government, academia, industry, society, and media. Vocational education institutions must shift from a supply-driven approach toward a demand-driven approach by actively involving industry stakeholders in curriculum development and implementing intensive work-based learning and apprenticeship program.
Meningkatkan kompetensi literasi digital dan pembelajaran mendalam melalui pelatihan Artificial Intelligence (AI) untuk siswa SMA IT Al Ghozali Kabupaten Jember Ofri Somanedo; Arini Milla Chanifa; Didik Kurniawan; Arief Tukiman Hendra Wijaya; Lutfi Ariefianto
Abdimas Siliwangi Vol. 9 No. 2 (2026): Juni 2026
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v9i2.31249

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi literasi digital dan deep learning siswa kelas X di, melalui penerapan Artificial Intelligence (AI). Pelatihan ini dirancang untuk membekali siswa dengan keterampilan untuk memahami dan memanfaatkan AI dalam proses pembelajaran mereka, sehingga mempersiapkan mereka menghadapi tantangan masa depan di era digital. Program ini mencakup sesi interaktif, diskusi, dan contoh praktis aplikasi AI dalam skenario dunia nyata. Melalui pelatihan ini, mahasiswa diharapkan dapat meningkatkan kemampuan pemecahan masalah, kemampuan berpikir kritis, dan kreativitas dalam menggunakan AI untuk tujuan pendidikan. Hasil pelatihan menunjukkan umpan balik positif dari para peserta, dengan peningkatan yang signifikan dalam pemahaman mereka tentang konsep AI dan pentingnya keterampilan digital dalam karir masa depan. Program ini juga meningkatkan kesadaran akan pertimbangan etis AI dan dampaknya terhadap masyarakat. Kegiatan ini berkontribusi untuk membangun generasi yang melek digital yang mampu beradaptasi dengan lanskap teknologi yang berkembang pesat. Selain itu, pelatihan ini mendorong siswa untuk proaktif dalam memanfaatkan alat AI untuk meningkatkan pengalaman belajar mereka.
Project-Based STEAM Learning in Non-Formal Vocational Education: Occupational Korean Proficiency and Delayed Work-Culture Understanding Lutfi Ariefianto; Rody Putra Sartika; Nurul Faizah
Journal of Nonformal Education Vol. 12 No. 2 (2026): Community Education, Adult Education and Community Empowerment
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jone.v12i2.59101

Abstract

Background - The high interest of Indonesian youth in pursuing international career pathways, particularly through the G-to-G placement program to South Korea, poses a major vocational training challenge in the non-formal education sector. Preparing Prospective Migrant Workers (CPMI) requires more than standard linguistic capabilities; it demands deep synchronization with real-world technological environments and the dynamic palli-palli industrial culture. This study is grounded in Law No. 20 of 2003 on the National Education System, which mandates the development of students' optimal skills, independence, and professional competencies. Research Urgency -  Standard language training frameworks in non-formal vocational institutions (LPK) frequently face persistent conventional paradigms, heavily relying on passive rote-learning to pass examinations. This creates a critical skill discrepancy and a link-and-match gap where graduates often experience immediate culture shock upon field deployment due to a lack of interdisciplinary simulation. Therefore, testing innovative instructional frameworks is urgently required to improve vocational readiness. Research Objectives - This study aims to analyze the effect of the integrated STEAM-based learning model on industrial Korean language mastery and work culture retention among young prospective migrant workers. Research Method - This study employs a quantitative approach utilizing a quasi-experimental framework with a Pretest-Posttest Non-Equivalent Control Group Design. The study involved 54 active vocational trainees at LPK Kencana Jember, naturally assigned into Class A as the control group (n = 26) exposed to the conventional method, and Class B as the experimental group (n = 28) treated with the project-based STEAM model. Data gathered through competency tests and retention matrices were statistically processed using Independent Sample t-Tests and ANCOVA via SPSS 26.0. Research Findings - The statistical analysis demonstrated that the project-based STEAM model yields outstandingly superior results. Trainees in the experimental class achieved a significantly faster acceleration in absorbing complex mechanical vocabulary and safety protocols. Furthermore, the ANCOVA results confirmed substantially higher scores in long-term work culture retention (encompassing the palli-palli pace and systemic discipline), proving that the experimental cohort acted far more critically and adaptively when confronting industrial simulations. Research Conclusion - Integrating interdisciplinary STEAM structures effectively bridges the link-and-match gap by shifting traditional supply-oriented language learning into active, demand-driven training. Vocational training centers must structurally enrich their language programs with technological layout mapping and cultural arts role-plays to cultivate job-ready individuals. Research Novelty/Contribution - This research provides one of the first quasi-experimental studies introducing the STEAM framework into the domain of non-formal migrant labor training. It establishes a replicable framework for synchronizing language education with direct industry variables and workplace cultural habits, providing a sustainable model to reduce deployment failure rates.
The Revelation of the Potential Culture and Entrepreneurship: An Effort to Minimize the Unemployed Graduates of Salaf Islamic Boarding Schools in Tapal Kuda Areas, East Java, Indonesia Akhmad Haryono; Lutfi Ariefianto; Supardi Supardi; Ika Barokah Suryaningtiyas; Evita Soliha Hani; Muhammad Iqbal
KARSA Journal of Social and Islamic Culture Vol. 27 No. 2 (2019)
Publisher : Universitas Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/karsa.v27i2.2094

Abstract

Islamic boarding schools are an alternative educational institution for people in East Java Tapal Kuda areas. Therefore, Islamic boarding schools have a very large contribution in the development of human resources. This  study aims at finding out the potential culture and entrepreneurship and the factors that can affect the unemployed graduates of the Salaf Islamic Boarding School. The qualitative approach method is used to achieve the research objectives. The data were obtained through participant observation and interviews with recording techniques and notes. As supporting data, quantitative data were also explored through questionnaires. The data obtained through interviews were then interpreted qualitatively, while quantitative data were in percentage in the form of tables and the results were then described. This study result found out that entrepreneurial behavior of graduates of the Salaf Islamic Boarding Schools can be categorized as very low. Some factors causing the high-unemployed graduates of Salaf Islamic Boarding Schools are factor of culture focusing only on religious books, factor of student’s very low education, factor of Islamic boarding schools curriculum that is not oriented on entrepreneurship, factor of parents' low education, and factor of parent’s economy. Among these factors, Salaf Islamic Boarding School curriculum factor is the most dominant because of no curriculum that can provide entrepreneurial skills to students (santri). Through changes in entrepreneurial oriented curriculum it is expected to reduce the unemployed graduates of Islamic boarding schools.