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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.

Gaps In The Implementation of Maternity Leave Policy And Its Impact on The Mental Health of Working Mothers In Indonesia Sihaloho, Ulfah Oktarida
Jurnal Ilmu Administrasi Negara Vol. 22 No. 1 (2025): Juni: Jurnal Ilmu Administrasi Negara
Publisher : Universitas Mbojo Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59050/jian.v22i1.294

Maternal mental health, including postpartum depression, is a growing concern in Indonesia. Despite legislative advances (e.g., Law No.4/2024 extending maternity leave), gaps remain between policy and practice. This study examines how Indonesia’s maternity leave implementation gap affects maternal mental health using public policy frameworks. A qualitative literature review was conducted of relevant Indonesian and international studies. Analysis applied Street-Level Bureaucracy theory (highlighting frontline implementers’ discretion), the Public Value perspective, and the CFIR implementation framework. We found recurring implementation barriers: limited enforcement and awareness of leave rights, employer non-compliance, and social norms discouraging leave utilization. Survey data indicate about one-third of eligible mothers did not receive the full statutory leave, and 59% did not get full wage replacement during leave. These gaps were linked to elevated stress and depressive symptoms among new mothers. International evidence suggests that more restrictive maternity leave policies are associated with higher rates of postpartum depression. From a public value standpoint, the policy’s intent to protect maternal well-being is undermined without effective execution. Findings highlight the need to strengthen enforcement, workplace accountability, and integrate maternal mental health support into maternal care. These frameworks suggest that holistic strategies (e.g., monitoring mechanisms, implementer training) are needed to bridge the implementation gap and improve outcomes for mothers.

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.

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