Article Per Year (5 Year)
p-Index From 2021 - 2026
1.975
P-Index
This Author published in this journals
All Journal JURNAL PENA EDUKASI Community Engagement and Emergence Journal (CEEJ) MANDAR: Management Development and Applied Research Journal Mattawang: Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN IPS Bhakti Nagori (Jurnal Pengabdian kepada Masyarakat) Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Jurnal Akademik Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research PESHUM Digitech: Jurnal Pengabdian Teknologi Masyarakat Equilibrium Jurnal penelitian Pendidikan dan Ekonomi
Ika Wisudawaty
Universitas Negeri Makassar
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : peshum

 1 
Analysis of Challenges and Opportunities for Tax Reform in Indonesia: The Role of Education Sri Hutami Adiningsih S; Ika Wisudawaty; Wulan Purnamasari
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.15609

Abstract

Tax reform in Indonesia represents a strategic government effort to develop a modern, fair, transparent, and adaptive tax system amid global economic dynamics. This study employs a qualitative literature review to examine tax concepts, reform theories, Indonesian tax policies, and relevant previous research. The findings show that tax reform faces key challenges, including low taxpayer compliance, regulatory uncertainty, limited digital infrastructure, and the persistence of a large informal sector. Despite these challenges, tax reform offers substantial opportunities through tax system digitalization, tax base expansion, tariff structure improvement, and strengthened international cooperation. This study emphasizes the crucial role of education in enhancing tax literacy, encouraging voluntary compliance, and supporting effective tax reform implementation. Both formal and non-formal education contribute to increasing taxpayer awareness, understanding, and trust in tax obligations. Further analysis indicates that education-supported tax reform positively impacts the national economy by increasing state revenue, improving the investment climate, promoting income distribution, and supporting sustainable development. Therefore, tax reform is not merely an administrative process but a long-term strategy that requires strong educational support to ensure fiscal stability and sustainable economic growth in Indonesia.
Co-Authors A. M. Alief Akbar Andi Sawe Riesso Andi Tenri Ampa Hartini Ramli Inanna Israwaty Hamsar Kurniawan Kurniawan Maghfirah Sari Azis Marhawati Mitha Evalista Mudarris Mudarris Muhammad Ansar Anto Muhammad Fitrah Ramadhan Muhammad Ihsan Said Ahmad Mustari Mustari Nafkalia Sarah Nur Arisah Nurjannah Nurjannah Nurliana Nurliana Puji Novita Sari Rahmatullah Sri Hutami Adiningsih S Sri Hutami Adyningsih Sulolipu, Andi Annisa Tadampali, Andi Caezar To Wahyudi Wahyudi Widia Febrianti Wulan Purnamasari