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CHALLENGES AND STRATEGIC APPROACHES IN DIGITAL VAT COLLECTION: EVIDENCE FROM INDONESIAN E-COMMERCE SECTOR Sihaloho, Ulfah Oktarida
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol 6, No 1 (2025): Februari 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i1.17426

This research aims to analyze the implementation of digital VAT collection on e-commerce transactions in Indonesia, identify challenges, and propose strategies to address them. Focusing on PMK-60/PMK.03/2022, the study employs a descriptive qualitative approach, utilizing in-depth interviews with tax officials, e-commerce operators, and tax consultants, alongside documentation studies. Thematic analysis reveals key challenges, including regulatory inconsistencies, jurisdictional conflicts, inadequate technological infrastructure, system security vulnerabilities, and complexities in cross-border e-commerce compliance. Socio-economic disparities, such as the digital divide, further hinder inclusivity. The study emphasizes the need for comprehensive reforms, including regulatory strengthening, technological modernization, capacity building, and international collaboration. These findings offer actionable insights for policymakers to enhance digital VAT collection, promote equitable economic growth, and position Indonesia as a leader in digital tax policy innovation. The research contributes uniquely by integrating regulatory, technological, and socio-economic dimensions, addressing underexplored aspects of digital taxation in Indonesia.

Collaborative Governance in Plastic Waste Recycling in Medan City: Integrating Informal Sector, Community Participation, and Policy Sihaloho, Ulfah Oktarida; Rusliadi, Rusliadi
Kolaborasi : Jurnal Administrasi Publik Vol 11, No 1 (2025): April 2025
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v11i1.17422

Medan City faces low household participation in waste sorting—only 20 % regularly—and limited integration of the informal sector, which nonetheless collects approximately 30 % of recyclable materials. This study examines the role of collaborative governance in enhancing community engagement, formalizing the contributions of waste pickers, and improving policy coordination to establish a sustainable plastic recycling system. A qualitative case study design was adopted, comprising 15 in‑depth interviews with representatives from government agencies, informal sector actors, recycling businesses, and community members; field observations at three TPS/TPA sites; and analysis of relevant policy documents. Results reveal that inadequate sorting facilities and deficient public education impede household involvement; waste pickers operate without formal incentives, leading to suboptimal participation; and overlapping institutional mandates hinder effective policy implementation. In response, an integrated education campaign with the distribution of 10000 sorting bins over six months, direct subsidies of IDR 50000 per ton for registered waste pickers, and the establishment of a quarterly cross‑sectoral coordination forum are proposed. Implementation of these measures is projected to increase sorting rates to 60 % and integrate 80 % of informal actors into the formal recycling framework.

Collaborative Governance in Plastic Waste Recycling in Medan City: Integrating Informal Sector, Community Participation, and Policy Sihaloho, Ulfah Oktarida; Rusliadi, Rusliadi
Kolaborasi : Jurnal Administrasi Publik Vol. 11 No. 1 (2025): April 2025
Publisher : Department of Public Administration, Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kjap.v11i1.17422

Medan City faces low household participation in waste sorting—only 20 % regularly—and limited integration of the informal sector, which nonetheless collects approximately 30 % of recyclable materials. This study examines the role of collaborative governance in enhancing community engagement, formalizing the contributions of waste pickers, and improving policy coordination to establish a sustainable plastic recycling system. A qualitative case study design was adopted, comprising 15 in‑depth interviews with representatives from government agencies, informal sector actors, recycling businesses, and community members; field observations at three TPS/TPA sites; and analysis of relevant policy documents. Results reveal that inadequate sorting facilities and deficient public education impede household involvement; waste pickers operate without formal incentives, leading to suboptimal participation; and overlapping institutional mandates hinder effective policy implementation. In response, an integrated education campaign with the distribution of 10000 sorting bins over six months, direct subsidies of IDR 50000 per ton for registered waste pickers, and the establishment of a quarterly cross‑sectoral coordination forum are proposed. Implementation of these measures is projected to increase sorting rates to 60 % and integrate 80 % of informal actors into the formal recycling framework.

CHALLENGES AND STRATEGIC APPROACHES IN DIGITAL VAT COLLECTION: EVIDENCE FROM INDONESIAN E-COMMERCE SECTOR Sihaloho, Ulfah Oktarida
Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) Vol. 6 No. 1 (2025): Februari 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/kimap.v6i1.17426

This research aims to analyze the implementation of digital VAT collection on e-commerce transactions in Indonesia, identify challenges, and propose strategies to address them. Focusing on PMK-60/PMK.03/2022, the study employs a descriptive qualitative approach, utilizing in-depth interviews with tax officials, e-commerce operators, and tax consultants, alongside documentation studies. Thematic analysis reveals key challenges, including regulatory inconsistencies, jurisdictional conflicts, inadequate technological infrastructure, system security vulnerabilities, and complexities in cross-border e-commerce compliance. Socio-economic disparities, such as the digital divide, further hinder inclusivity. The study emphasizes the need for comprehensive reforms, including regulatory strengthening, technological modernization, capacity building, and international collaboration. These findings offer actionable insights for policymakers to enhance digital VAT collection, promote equitable economic growth, and position Indonesia as a leader in digital tax policy innovation. The research contributes uniquely by integrating regulatory, technological, and socio-economic dimensions, addressing underexplored aspects of digital taxation in Indonesia.

Improving Learning Quality Through the Adoption of Interactive Digital Learning Models: A Case Study in Junior High Schools Sihaloho, Fahmi Ashari S; Ashari, Novialdi; Sihaloho, Ulfah Oktarida; Harahap, Sarwedi; Pane, Muhammad Akbar Syahbana
Outline Journal of Community Development Vol. 3 No. 2: November 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/na4p6g49

The development of human resources that are adaptive to the challenges of the 21st century demands a significant transformation in the education sector. This community service article aims to describe, implement, and analyze the effectiveness of an interactive digital learning model (IDLM) based on a Learning Management System (LMS) and mobile devices for core subjects (e.g., Science or Mathematics) at the Junior High School (JHS) level. This study is motivated by the finding that conventional learning is often less effective in fostering independent learning motivation and critical thinking skills among young adolescents. The service method uses an Action Research approach divided into three main cycles: planning, action, and reflection, involving 80 students and 10 teachers as partners. The IDLM implementation includes the development of digital content, interactive learning videos, and gamified assessments. The results of the service show a significant increase in the material retention index and the average score in post-intervention formative tests. Furthermore, in-depth interviews and participatory observation confirm a positive shift in students' attitudes, from passive to more proactive and collaborative in the learning process. The conclusion affirms that the structured and integrated adoption of technology acts as a catalyst for improving the quality of education, in line with the demands of the Industry 4.0 revolution.

Improving Digital Governance through Electronic Traffic Law Enforcement in Indonesia Rusliadi, Rusliadi; Lestari, Dian; Sihaloho, Ulfah Oktarida; Puspita, Dian Permata
Jurnal Pemerintahan dan Politik Lokal Vol 8 No 1 (2026): JGLP, MAY 2026
Publisher : Universitas Pancasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47650/jglp.v8i1.2606

This study aims to analyze the implementation of the Electronic Traffic Law Enforcement (ETLE) policy in Makassar City from the perspective of digital transformation in public service delivery. The research employs a qualitative approach, with data collected through observation, in-depth interviews, and documentation. Thematic analysis is applied, supported by XMind to systematically map relationships among key concepts, actors, and policy implementation dynamics. The study adopts a mixed theoretical framework, integrating policy implementation theory, innovation diffusion, technology acceptance, and an ideal policy perspective emphasizing clarity of policy objectives, availability of resources, compliance of target groups, and support from the socio-political environment. The findings indicate that ETLE implementation in Makassar reflects a significant shift toward digital governance in traffic law enforcement, contributing to enhanced transparency, accountability, and service effectiveness. Institutional integration among the police, local government, judiciary, and banking sector demonstrates a collaborative governance model that strengthens policy execution. Nevertheless, several challenges persist, including uneven public understanding of ETLE procedures, limited digital literacy, and declining inter-agency coordination, particularly in data integration and administrative processes. This study concludes that the effectiveness of ETLE implementation is not solely dependent on technological and regulatory readiness, but also on the clarity of policy goals, adequacy of resources, public compliance, and institutional and social support. Therefore, improving inclusive public communication strategies, strengthening inter-agency system integration, and developing adaptive policy approaches are essential. This research contributes to public administration literature by offering a visual and integrative analytical perspective on technology-based policy implementation.

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