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All Journal Open Access Indonesia Journal of Social Sciences Open Access Indonesia Journal of Social Sciences Enigma in Education
Harun Urrashid
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Learning from Neighbors: A Comparative Policy Analysis of Tax Education Integration in the High School Curricula of Indonesia and Malaysia Hanifah Yasin; Idris Atmaja; Iqbal Anugerah; Dian Rahayu; Muhammad Hasan; Grace Olivia Silalahi; Selma Fajic; Fitriyanti Fitriyanti; Darlene Sitorus; Harun Urrashid
Enigma in Education Vol. 3 No. 1 (2025): Enigma in Education
Publisher : Enigma Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61996/edu.v3i1.96

Abstract

Nations across Southeast Asia are grappling with the challenge of enhancing tax compliance to fund national development. This study addresses this issue by examining the divergent policy pathways for high school tax education in two neighboring countries: Indonesia and Malaysia. While both nations recognize the importance of cultivating tax awareness among youth, their approaches to curriculum integration differ significantly. This study employed a qualitative comparative policy analysis. The research systematically examined and contrasted official policy documents from Indonesia’s Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) and the Directorate General of Taxes (DJP), with those from Malaysia’s Ministry of Education (KPM) and the Inland Revenue Board of Malaysia (IRBM). The analysis focused on four key dimensions: policy rationale, curricular placement, institutional collaboration, and implementation strategy. Data was sourced from national curriculum frameworks, ministerial decrees, tax authority publications, and strategic plans issued between 2019 and 2024. A thematic analysis was conducted to identify and compare the core characteristics of each nation's approach. The analysis revealed two distinct models. Malaysia has pursued a formal, centralized integration model, embedding tax education as a mandatory topic within the Form 5 Mathematics curriculum since 2021. This ensures universal and systematic delivery by teachers. In contrast, Indonesia has adopted an emerging, decentralized model characterized by extracurricular outreach programs, such as Pajak Bertutur, led by the DJP. While Indonesia's new Kurikulum Merdeka presents significant opportunities for formal integration, its implementation remains ad-hoc and dependent on regional initiatives. Malaysia’s strategy offers a clear model of systemic integration that Indonesia could learn from. However, Indonesia’s Kurikulum Merdeka and its emphasis on project-based learning provide a unique opportunity to embed tax education more holistically as a component of civic and economic literacy, rather than solely as a mathematical exercise. The study concludes that for Indonesia to advance its tax education agenda, a more robust and operational partnership between the DJP and Kemendikbudristek is essential to transition from sporadic outreach to sustainable, curriculum-integrated education.
The Halal Field: Piety Signaling, Symbolic Boundaries, and the Market-Mediated Stratification of Urban Indonesia Bimala Putri; Fitriyanti Fitriyanti; Henry Peter Paul; Harun Urrashid
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 4 (2025): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v8i4.296

Abstract

Indonesia's mandatory Halal certification policy represents a critical juncture of state governance, religious practice, and neoliberal market forces. This study moves beyond a purely economic or policy-based analysis to investigate how this regulation functions as a powerful engine of social stratification. We examine the process by which Halal certification creates a new social field of consumption, reshaping class distinctions and religious expression in urban Indonesia. A mixed-methods sequential explanatory design was employed in Jakarta and Makassar. The quantitative phase involved a survey of 500 urban consumers selected via multi-stage stratified sampling. Key variables, including Socio-Economic Status (SES) and Religiosity, were constructed as composite indices. Logistic regression and a Two-Step Cluster Analysis, justified by Bayesian Information Criterion (BIC) and silhouette coefficients, were used to identify consumer patterns. The qualitative phase comprised 30 in-depth semi-structured interviews and over 100 hours of participant observation, with a specific focus on the gendered dynamics of consumption. Quantitative analysis reveals that SES is the strongest predictor of willingness to pay a premium for Halal-certified products (OR=2.89, p<0.001). Cluster analysis identified three distinct consumer profiles: the 'Conscious Cosmopolitans', 'Pious Pragmatists', and 'Market Traditionalists'. Qualitative findings illuminate how the Halal logo has been symbolically transformed from a religious marker into a signifier of quality, modernity, and class. This enables "piety signaling," a gendered performance of social status. In conclusion, Halal certification is not a neutral regulatory tool but an active force in social structuration. It creates a new field of distinction where "Halal capital" is used to perform symbolic boundary-work, legitimizing inequality through the moral language of piety. This study contributes a novel theoretical framework for understanding how state-regulated religion intersects with consumer capitalism to forge new, intersectional hierarchies of class and gender in the contemporary Muslim world.
The Halal Field: Piety Signaling, Symbolic Boundaries, and the Market-Mediated Stratification of Urban Indonesia Bimala Putri; Fitriyanti Fitriyanti; Henry Peter Paul; Harun Urrashid
Open Access Indonesia Journal of Social Sciences Vol. 8 No. 4 (2025): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v8i4.296

Abstract

Indonesia's mandatory Halal certification policy represents a critical juncture of state governance, religious practice, and neoliberal market forces. This study moves beyond a purely economic or policy-based analysis to investigate how this regulation functions as a powerful engine of social stratification. We examine the process by which Halal certification creates a new social field of consumption, reshaping class distinctions and religious expression in urban Indonesia. A mixed-methods sequential explanatory design was employed in Jakarta and Makassar. The quantitative phase involved a survey of 500 urban consumers selected via multi-stage stratified sampling. Key variables, including Socio-Economic Status (SES) and Religiosity, were constructed as composite indices. Logistic regression and a Two-Step Cluster Analysis, justified by Bayesian Information Criterion (BIC) and silhouette coefficients, were used to identify consumer patterns. The qualitative phase comprised 30 in-depth semi-structured interviews and over 100 hours of participant observation, with a specific focus on the gendered dynamics of consumption. Quantitative analysis reveals that SES is the strongest predictor of willingness to pay a premium for Halal-certified products (OR=2.89, p<0.001). Cluster analysis identified three distinct consumer profiles: the 'Conscious Cosmopolitans', 'Pious Pragmatists', and 'Market Traditionalists'. Qualitative findings illuminate how the Halal logo has been symbolically transformed from a religious marker into a signifier of quality, modernity, and class. This enables "piety signaling," a gendered performance of social status. In conclusion, Halal certification is not a neutral regulatory tool but an active force in social structuration. It creates a new field of distinction where "Halal capital" is used to perform symbolic boundary-work, legitimizing inequality through the moral language of piety. This study contributes a novel theoretical framework for understanding how state-regulated religion intersects with consumer capitalism to forge new, intersectional hierarchies of class and gender in the contemporary Muslim world.
Co-Authors Bimala Putri Darlene Sitorus Dian Rahayu fitriyanti fitriyanti Grace Olivia Silalahi Hanifah Yasin Henry Peter Paul Idris Atmaja Iqbal Anugerah Muhammad Hasan Selma Fajic