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All Journal Journal of Educational Research and Evaluation Jurnal EDUTECH Undiksha Iqtishoduna: Jurnal Ekonomi Islam Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Informasi dan Teknologi JURNAL ILMIAH EDUKATIF Jurnal Aktiva : Riset Akutansi dan Keuangan juremi: jurnal riset ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) MUSHAF JOURNAL: Jurnal Ilmu Al Quran dan Hadis Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Teknologi dan Manajemen Industri Terapan ZAHRA: JOURNAL OF HEALTH AND MEDICAL RESEARCH Journal of Community Dedication Jurnal Ilmu Pendidikan dan Kearifan Lokal (JIPKL) Proceedings of The International Conference on Business and Economics Jurnal Administrasi Negara JK Jurnal Kesehatan JIP: Jurnal Ilmu Pendidikan Indonesian Journal of Education (INJOE) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Ekonomi dan Bisnis Journal International Journal of Teaching and Learning (INJOTEL) Jurnal Komunikasi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Indonesia Journal of Engineering and Education Technology (IJEET) Journal Economic Excellence Ibnu Sina Jurnal Pengabdian Masyarakat dan Riset Pendidikan TARBIYATUL ILMU: Jurnal Kajian Pendidikan Journal of International Multidisciplinary Research The Journal of Artificial Intelligence and Development Adpertens ; Jurnal Ekonomi dan Manjemen International Journal of Social and Education (INJOSEDU) Prosiding Seminar Nasional Indonesia
Loso Judijanto
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ANALISIS PERATURAN PAJAK UNTUK EKONOMI DIGITAL DAN TRANSAKSI E-COMMERCE Caroline, Caroline; Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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The rapid growth of the digital economy and e-commerce transactions has presented significant challenges for traditional taxation systems. The high level of cross-border activity and the lack of physical presence of digital businesses make it difficult to determine tax jurisdiction and apply appropriate tax rules. This study discusses the urgency of updating tax regulations in response to the complexities of the digital economy, including the concept of ‘digital nexus’ and various approaches such as digital service tax (DST). Additionally, the importance of international coordination and strengthening national infrastructure is highlighted as efforts to avoid double taxation while creating a fair and effective tax governance framework. With a holistic policy strategy, these challenges can be transformed into opportunities to support sustainable growth in technology-driven economies.
PENGELOLAAN LIMBAH PERTANIAN SEBAGAI SUMBER ENERGI TERBARUKAN Loso Judijanto; Al-Amin
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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The management of agricultural waste as a renewable energy source offers an innovative approach to addressing environmental issues and the growing demand for energy. Agricultural waste, such as straw, husks, and livestock manure, has the potential to be processed into biogas, bioethanol, and biomass using various technologies such as anaerobic digesters and pyrolysis. This utilization not only reduces greenhouse gas emissions but also optimises underutilised resources. In addition to providing added value to the agricultural sector, the energy produced reduces dependence on fossil fuels and generates organic fertilisers that improve soil quality. Thus, the management of agricultural waste as a renewable energy source provides significant economic and environmental benefits and contributes to sustainable energy development.
MENGHADIRKAN SOLUSI KETAHANAN PANGAN MELALUI PERTANIAN ORGANIK: PERSPEKTIF LITERATUR Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Organic farming is increasingly recognised as a strategic solution for achieving sustainable food security in Indonesia. This system emphasises the use of natural materials without synthetic fertilisers and pesticides, thereby maintaining soil health, improving crop quality, and reducing negative impacts on the environment. Literature reviews indicate that organic farming not only produces safer and more nutritious food but also contributes to increased farmer income through higher product prices and growing market demand. However, the development of organic farming in Indonesia still faces various challenges, such as complex certification processes, limited farmer knowledge, and uneven market access. Therefore, policy support, education, and technological innovation are needed to enable organic farming to develop optimally and play a greater role in achieving healthy, self-reliant, and sustainable national food security.
PERAN TEKNOLOGI BLOCKCHAIN DALAM MENINGKATKAN TRANSPARANSI PEMERINTAHAN Axelon S Renyaan; Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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This study aims to examine the role of blockchain technology in improving government transparency through a literature review approach. Blockchain is a decentralised digital recording system with key characteristics such as transparency, security, and data immutability, making it capable of addressing various classic problems in government bureaucracy, such as corruption, data manipulation, and administrative inefficiency. Through literature analysis, this study found that blockchain implementation can create a record-keeping system that is openly auditable by the public, promote bureaucratic efficiency through the automation of administrative processes using smart contracts, and enhance public trust in the government. However, behind these significant opportunities lie challenges that must be addressed, such as cultural resistance, infrastructure limitations, the need for clear regulations, and data privacy protection. Therefore, cross-sector collaboration, strengthened regulations, and education are key to the successful implementation of blockchain to achieve more transparent, efficient, and accountable governance in the future.
EFEKTIVITAS KEBIJAKAN INSENTIF PAJAK DALAM MENANGGULANGI DAMPAK EKONOMI PANDEMI COVID-19 DI INDONESIA Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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The COVID-19 pandemic has put significant pressure on Indonesia's economy, particularly on micro, small, and medium enterprises (MSMEs), which are the backbone of the national economy. To address this crisis, the Indonesian government has implemented various tax incentive policies as part of the National Economic Recovery (PEN) programme to maintain business continuity and promote economic recovery. This study uses a literature review method with a qualitative approach to analyse the effectiveness of tax incentive policies in mitigating the economic impact of the COVID-19 pandemic in Indonesia. The results of the study indicate that tax incentive policies, such as Government-Bearing Income Tax (PPh) 21, Final Income Tax (PPh) for MSMEs (DTP), exemption from Income Tax (PPh) 22 on imports, and reduction of Income Tax (PPh) 25 instalments, have made a positive contribution in alleviating the tax burden, maintaining cash flow, and increasing the resilience of businesses amid the economic crisis. However, the effectiveness of these policies still faces several challenges, such as the suboptimal utilisation of incentives across all sectors, insufficient outreach, and issues of misdirected targeting in the distribution of incentives. The evaluation also shows that most businesses have utilised the incentives, but tax revenue collection has decreased as a consequence of these policies, though this decline is deemed reasonable to maintain national economic stability. Overall, tax incentive policies during the pandemic can be considered quite effective in supporting national economic recovery, maintaining employment, and encouraging household consumption, although improvements are needed in socialisation, supervision, and simplification of procedures so that the benefits can be felt more widely and accurately targeted.
DAMPAK KEBIJAKAN RELAKSASI PAJAK TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK SELAMA PANDEMI COVID-19 Loso Judijanto
Prosiding Seminar Nasional Indonesia Vol. 3 No. 2 (2025): JUNI
Publisher : CV. Adiba Aisha Amira

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Abstract

This study aims to analyse the impact of tax relaxation policies implemented by the government during the COVID-19 pandemic on taxpayer compliance and state tax revenue. Using a literature review method, this study examines literature from various sources, such as scientific journals, government reports, and official documents related to tax relaxation policies. The analysis results show that tax relaxation policies provide significant benefits for taxpayers, particularly in alleviating financial burdens and maintaining business continuity amid the economic pressures caused by the pandemic. However, the effectiveness of these policies in improving taxpayer compliance is greatly influenced by the quality of socialisation, understanding, and ease of access to digital tax services. On the other hand, tax relaxation has an impact on a decline in state revenue in the short term, even though it functions as an instrument to support the national economy and help stabilise the economy. Thus, the success of tax relaxation policies is highly dependent on continuous monitoring, education, and evaluation so that the incentives provided are truly on target and able to support sustainable national economic recovery.
Co-Authors Abdul Haq AS Abdul Muid Fabanyo Abdul Wahab Syakhrani abdur rohman Achmad Farchan Adi Widjajanto Adih Supriadi Agnes Soukotta Agus Nursalim Agustin Nurya Savitri Ahmad Rizani Aini Nurul Akib Akib Al-Amin Alfiana Amândio de Araújo Sarmento Andreas Recki Prasetyo Andro Ruben Runtu Anggi Setya Prayoga Anggriani Husain Ani Kusumaningsih Anita Widyawati Anjana Prusty Ansori Ariawan Ariawan Arief Fahmi Lubis Arifia Nurriqli Armalia, Widya Arnes Yuli Vandika Asdar Ahmad Asfahani Asfahani Aslan Aslan Aslan Aslan, Aslan Asri Ady Bakri Awaluddin Awaluddin Axelon S Renyaan Ayi Abdurahman Baso Intang Sappaile, Baso Intang Bobby Ferly Bucky Wibawa Karya Guna Budi Mardikawati Caroline Caroline Caroline Caroline Christine Riani Elisabeth Cristofer Sumiok Darma Jasuli Darry Christine Silowaty Purba Dedi Harianto Didik Sugeng Widiarto Digvijay Pandey Dina Destari Edy Susanto Eko Cahyo Mayndarto Elly Siti Nurliyah Elmiwati Elmiwati Elvina Safitri Entin Solihah Era Purike Era Purike Erwin Fahmi Sulaiman Farida Akbarina Farida Asy'ari Fauziah Nur Hutauruk Fionasari, Richa Fitriah Suryani Jamin Frans Sudirjo Frida Utami, Rhisty Fuadah Johari Gautama Sastra Waskita Gusma Afriani Hadenan Towpek Hadi Purnomo Hadi Subeno Hakim, Nur Hasdiana Hasdiana Heni Pujiastuti Henny Sanulita Heriani Heriani Herlina Lidiyawati Hery Widijanto Hudson Sidabutar Iiz Izmuddin Ika Zakiah Ilham Samanlangi Imelda Christine Kansil Ismaul Fitroh Iwan Joko Prasetyo Iwan Kusnadi Iwan Setiawan Jackson Yumame Jasman Jeranah Joni Bungai Kadek Dedy Herawan Khurshed Iqbal Komalasari, Nur Aziza Kristiono, Natal Kristopo, Kristopo Kusiyah Lake, Floribertha Latif Karim Listiana Sri Mulatsih Lola Yustrisia Luckhy Natalia Anastasye Lotte Lumbantoruan, Jitu Halomoan M. Ainur Ridlo M. Amin Fatulloh M. Anwar Aini M. Hamdy Meydiansyah M. Syarif M. Yusuf Bahtiar, M. Yusuf Mahelan Prabantarikso Mahidin Fahmie Marjono Marjono Marzuki Mega Arisia Dewi Melly Susanti Melyana R. Pugu Mesis Rawati Miftahul Ulum Moch. Iqbal Zulfikar Pd Mochammad Imron Awalludin Moh. Miftahul Arifin Mohamad Khairi Bin Haji Othman Mohammad Anwar Mohd Syahrin Mokhamad Eldon Muh Syamsul Arifin Muhammad Ade Kurnia Harahap Muhammad Guruh Nuary Muhammad Ichsan Abda Muhammad Masykur Abdillah Muhammad Syafri Muhammad Syaiful Muhammadong Muhdi Late muriyanto muriyanto Mustopa N, Amina Ramadana Naf’an Torihoran Nganta Ginting, Jimmy Nijma Ilma, Ajeng Faizah ningrum, dedah - Nisa Miftachurohmah Nova Krisnawati Novia Nelza Novianty Djafri Nuralfin Anripa Nuril Huda Nurussama Otje Herman Wibowo Parni, Parni Pikir Wisnu Wijayanto Raden Ayu Trisnayoni Rafika Nisa Rahma Helal Al_ Jbour Rahmat Shodiqin Rean Mitasari Reihan Putri Rengga Yudha Santoso Reza, Heru Kreshna Rieneke Ryke Kalalo Rina Destiana Risnawati Risnawati Risqah Amaliah Kasman Riztya, Rinda Romadhon Rony Sandra Yofa Zebua Rosdiana Saefrudin Saefrudin Samar A. El-Farra Sari Agusliana Sari Mariahma Nova Sipayung Septina Elida Setyo Wibowo, Edy Shohib Muslim SILVIA EKASARI Siska Armawati Sufa Siti Indah Sri Nurhayati Sri Widiastuti Sufia Widi Kasetyaningsih Sulistiani, Indah Suroso Suroso Syafril Barus Syamsu Rijal Syamsul Muqorrobin Syatria Adymas Pranajaya Tanwir Tanwir taufikin, taufikin Teguh Wibowo Teti Anggita Safitri, Teti Anggita Titis Sri Wulan Ulin Naini Untung Mhdiarta Upus Piatun Khodijah Wahab Wahyudin Rahman Wandi Nduru, Sastra Wewis Gilang Sari Yadi Suryadi Yolanda Effendy Zohaib Hassan Sain Zoni, Lapas Zulfa Zainuddin Zulvia Trinova