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All Journal SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Asian Journal of Social and Humanities
Venna Puspita Sari
Universitas Balikpapan
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Education For Indonesian Citizens: From Good Citizens to Active Citizens Venna Puspita Sari; Suryaningsi Suryaningsi
Asian Journal of Social and Humanities Vol. 1 No. 10 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v1i10.73

Abstract

This paper emphasizes the imperative for Indonesia to shift from passive good citizens to active citizens in order to confront the nation's multifaceted challenges. Active citizenship is pivotal for promoting good governance, combatting corruption, advancing social justice, and fortifying democracy. To realize this transition, collaboration between the government, civil society organizations, and educational institutions is crucial. Civic education is identified as a critical tool for nurturing active citizens, with schools playing a vital role in imparting knowledge about rights, responsibilities, critical thinking, civic participation, and social responsibility. The Pancasila learner profile and the active citizen framework are proposed as interconnected concepts that can shape students' character and behavior while endorsing social justice. However, this transformation faces complexities including political illiteracy, elite influence, and educational inadequacies. Resolving these challenges demands concerted efforts and resource allocation. The government's commitment to civic education, enhancement of educational quality, provision of a free and impartial media platform, and encouragement of active citizenship are deemed imperative for fostering an engaged and participatory citizenry that contributes positively to Indonesia's societal progress.
DJP EMPLOYEE MANIPULATION PRACTICES FROM A CRITICAL THEORY PERSPECTIVE: THE TAX PARADOX AS AN IDEOLOGICAL TOOL AND FISCAL INSTRUMENT FOR COLLECTING STATE REVENUE Muhammad Ikbal; Endang Herliah; Suryaningsi; Venna Puspita Sari
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.5654

Abstract

The integrity of tax administration in Indonesia faces significant challenges due to emerging patterns of fraud involving officials from the Directorate General of Taxes (DJP) who privately hold shares in tax consultancy firms. This phenomenon reflects a deeper systemic issue where taxation, ideally serving as both a fiscal tool and an ideological instrument for economic justice, is co-opted for personal gain. Our current study aims to critically examine how such ownership structures create conflicts of interest and facilitate corruption within the tax system. Employing a qualitative research design, we adopt a critical theory framework—particularly the Frankfurt School tradition—and apply the Fraud Triangle model to interpret fraud patterns. Data were collected through content analysis of national media coverage and in-depth interviews with taxation experts, anti-corruption officials, and academics. Findings reveal that insider access and authority are exploited to manipulate tax obligations, weakening public trust and undermining the redistributive function of tax policy. These actions create systemic risks by normalizing unethical behavior within public institutions. Our study emphasizes the need for independent oversight, stricter conflict-of-interest regulations, and reforms in ethical governance to restore institutional credibility and enhance tax compliance.
Co-Authors Endang Herliah Muhammad Ikbal Suryaningsi Suryaningsi Suryaningsi